xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULE 1E+W+S

PART IE+W+Sbenefit claimed and other benefit which may be treated as if claimed in addition or in the alternative

In this Part of this Schedule–

(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;

(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.

Benefit ClaimedAlternative benefit
(1)(2)
[F1Incapacity benefit] [F1Severe disablement allowance.]
F2...F2...
Severe disablement allowance [F3Incapacity benefit.]
F4...F4...
[F5Incapacity benefit for a woman] [F5Maternity allowance.]
Severe disablement allowance for a womanMaternity allowance.
[F6Employment and support allowance for a woman] [F6Maternity allowance.]
Maternity allowance [F7Incapacity benefit[F8, severe disablement allowance or employment and support allowance]]
A retirement pension of any categoryWidow's benefit [F9or bereavement benefit].
A retirement pension of any categoryA retirement pension of any other category [F10, a shared additional pension] [F11or graduated retirement benefit].
[F12An increase of incapacity benefit.]An increase of severe disablement allowance.
Attendance allowanceAn increase of disablement pension where constant attendance is needed.
An increase of disablement pension where constant attendance is neededAttendance allowance [F13or disability living allowance].
An increase of severe disablement allowance [F14An increase of incapacity benefit.]
Income supportF15... F16... or a [F17carer’s allowance].
[F18Widow’s benefit] [F19or bereavement benefit] [F18A retirement pension of any category or graduated retirement benefit.]
[F20Disability 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 neededDisability living allowance.]
[F21[F22Disabled persons' tax credit] [F23Working families' tax credit.]
[F23Working families' tax credit] [F22Disabled persons' tax credit.]]
[F24Bereavement benefit] [F25Bereavement support payment]
[F26Bereavement support payment] [F27Bereavement benefit]
[F28A state pension under any section of Part 1 of the Pensions Act 2014] [F29A state pension under any other section of Part 1 of the Pensions Act 2014 or bereavement benefit]
[F30Bereavement benefit] [F31A state pension under Part 1 of the Pensions Act 2014]

Textual Amendments

F22Words 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

F23Words 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

F24Words 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)

F25Words 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)

F28Words 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)

F29Words 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)

F30Words 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)

F31Words 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)