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Textual Amendments
F1Words in heading to Pt. 10 Ch. 8 substituted (27.10.2008) by The Employment and Support Allowance (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2428), regs. 1(2), 20(5)
120. Subject to regulation 121(disregard of payments treated as not relevant income) and [F3paragraph 60 of Schedule 8 (sums to be disregarded in the calculation of income other than earnings)] a payment—
(a)to the extent that it is not a payment of income, is to be treated as income;
(b)is to be taken into account in accordance with the following provisions of this Chapter.
Textual Amendments
F2Words in reg. 120 heading inserted (27.10.2008) by The Employment and Support Allowance (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2428), regs. 1(2), 20(2)(b)
F3Words in reg. 120 substituted (27.10.2008) by The Employment and Support Allowance (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/2428), regs. 1(2), 20(8)