SCHEDULE 1 CALCULATION OF N AND M

PART V AMOUNTS TREATED AS THE INCOME OF A PARENT

28

No amount shall be treated as income by virtue of paragraph 27 in relation to—

F2a

if the parent satisfies the conditions for payment of the rate of child benefit specified in regulation 2(1)(a)(ii) of the Child Benefit Rates Regulations, an amount representing the difference between that rate and the basic rate, as defined in regulation 4;

b

if the parent is a person to, or in respect of, whom income support is payable, F1a contribution-based jobseeker’s allowance;

c

a payment from a discretionary trust or a trust derived from a payment made in consequence of a personal injury.