SCHEDULE 1

PART Ibenefit claimed and other benefit which may be treated as if claimed in addition or in the alternative

Annotations:
Amendments (Textual)
F16

Words in Sch. 1 Pt. I substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 25, Sch. Pt. VI

F17

Words in Sch. 1 Pt. I substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Payments) (Amendment) Regulations 1999 (S.I. 1999/2572), regs. 1(1), 24, Sch. Pt. V

F28

Words in Sch. 1 Pt. I inserted (coming into force in accordance with art. 1-3 of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 10(12)(a)(i)

F30

Words in Sch. 1 Pt. I inserted (coming into force in accordance with art. 1-3 of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 10(12)(b)(i)

F29

Words in Sch. 1 Pt. I inserted (coming into force in accordance with art. 1-3 of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 10(12)(a)(ii)

F31

Words in Sch. 1 Pt. I inserted (coming into force in accordance with art. 1-3 of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 10(12)(b)(ii)

F24

Words in Sch. 1 Pt. I inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 9(17)(a)

F26

Words in Sch. 1 Pt. I inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 9(17)(c)

F25

Words in Sch. 1 Pt. I inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 9(17)(b)

F27

Words in Sch. 1 Pt. I inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 9(17)(d)

Benefit Claimed

Alternative benefit

(1)

(2)

F7Incapacity benefit

F7Severe disablement allowance.

F13...

F13...

Severe disablement allowance

F8Incapacity benefit.

F14...

F14...

F9Incapacity benefit for a woman

F9Maternity allowance.

Severe disablement allowance for a woman

Maternity allowance.

F22Employment and support allowance for a woman

F22Maternity allowance.

Maternity allowance

F10Incapacity benefitF23, severe disablement allowance or employment and support allowance

A retirement pension of any category

Widow's benefit F19or bereavement benefit.

A retirement pension of any category

A retirement pension of any other category F21, a shared additional pensionF1or graduated retirement benefit.

F11An increase of incapacity benefit.

An increase of severe disablement allowance.

Attendance allowance

An increase of disablement pension where constant attendance is needed.

An increase of disablement pension where constant attendance is needed

Attendance allowance F3or disability living allowance.

An increase of severe disablement allowance

F12An increase of incapacity benefit.

Income support

F6... F5... or a F20carer’s allowance.

F2Widow’s benefitF18or bereavement benefit

F2A retirement pension of any category or graduated retirement benefit.

F4Disability living allowance

Attendance allowance or an increase of disablement pension where constant attendance is needed.

Attendance allowance or an increase of disablement pension where constant attendance is needed

Disability living allowance.

F15F16Disabled persons' tax credit

F17Working families' tax credit.

F17Working families' tax credit

F16Disabled persons' tax credit.

F28Bereavement benefit

F30Bereavement support payment

F29Bereavement support payment

F31Bereavement benefit

F24A state pension under any section of Part 1 of the Pensions Act 2014

F26A state pension under any other section of Part 1 of the Pensions Act 2014 or bereavement benefit

F25Bereavement benefit

F27A state pension under Part 1 of the Pensions Act 2014

In this Part of this Schedule–

  1. a

    references to an increase of any benefit (other than an increase of disablement pension where constant attendance is needed) are to an increase of that benefit in respect of a child or adult dependant;

  2. b

    “widow's benefit” means widow's benefit under Chapter I of Part II of the Social Security Act 1975 and benefit by virtue of section 39(4) of that Act corresponding to a widow's pension or a widowed mother's allowance.