PART 10INCOME AND CAPITAL
CHAPTER 2Income
Date on which income is treated as paid93
1
Except where paragraph (2) or (3) applies, a payment of income to which regulation 91 (calculation of earnings derived from employed earner's employment and income other than earnings) applies is to 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
Employment and support allowance, income support, jobseeker's allowance, maternity allowance, short-term or long-term incapacity benefit, or severe disablement allowance is to be treated as paid on the day of the benefit week in respect of which it is payable.
3
a
where the award of that tax credit begins on the first day of a benefit week, on that day F4or;
b
on the first day of the benefit week that follows the date the award begins; F5...
F6c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F14
Where working tax credit is paid under regulation 7D (ceasing to undertake work or working less than 16 hours a week) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, it shall be treated as paid on the first day of the benefit week in which that award of tax credit begins; but this paragraph shall only apply until the last day of the last benefit week that coincides with or precedes the last day for which tax credit is awarded under that regulation.