PART IIEntitlement and amount

Qualifying income for the purposes of savings credit

9.  For the purposes of section 3 (savings credit), all income is to be treated as qualifying income except the following which is not to be treated as qualifying income—

(a)working tax credit;

(b)incapacity benefit;

(c)a contribution-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995M1;

(d)severe disablement allowance;

(e)maternity allowance;

(f)payments referred to in regulation 15(5)(d) (maintenance payments).

[F1(g)contributory employment and support allowance.]