96.—(1) Except where paragraph (2) [F1or (3)] applies, a payment of income to which regulation 94 (calculation of earnings derived from employed earner’s employment and income other than earnings) applies shall be treated as paid—
(a)in the case of a payment which is due to be paid before the first benefit week pursuant to the claim, on the date on which it is due to be paid;
(b)in any other case, on the first day of the benefit week in which it is due to be paid or the first succeeding benefit week in which it is practicable to take it into account.
(2) Income support, maternity allowance, short-term or long-term incapacity benefit, severe disablement allowance or jobseeker’s allowance shall be treated as paid on the day of the benefit week in respect of which it is payable.
[F2(3) Working tax credit or child tax credit shall be treated as paid —
(a)where the award of that tax credit begins on the first day of a benefit week, on that day, or
(b)on the first day of the benefit week that follows the date the award begins, or
(c)on the first day of the first benefit week that follows the date an award of income-based jobseeker’s allowance begins, if later,
until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.]
Textual Amendments
F1Words in reg. 96(1) inserted (3.4.2000) by The Social Security (Miscellaneous Amendments) Regulations 2000 (S.I. 2000/681), regs. 1(1)(c), 3(2)(a)