The Council Tax Benefit Regulations 2006

2.  In the case of a claimant who, before the date of claim—

(a) has been engaged in part-time employment as an employed earner or, where the employment has been outside Great Britain, would have been so engaged had the employment been in Great Britain; and

(b) has ceased to be engaged in that employment, whether or not that employment has been terminated,

any earnings in respect of that employment except—

(i) where that employment has been terminated, earnings to which regulation 25(1)(e) applies;

(ii) where that employment has not been terminated, earnings to which regulation 25(1)(e), (i) and (j) applies.