Qualifying income for the purposes of savings credit
This section has no associated Explanatory Memorandum
22. The following are to be treated as qualifying income for the purposes of section 3 (savings credit) of the 2002 Act—
(a)any benefit payable under the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983();
(b)in respect of benefit under the 1992 Act—
(i)widowed mother’s allowance under section 37;
(ii)widow’s pension under section 38;
(iii)widowed parent’s allowance under section 39A;
(iv)bereavement allowance under section 39B;
(v)retirement pension under any of sections 44, 48A to 48BB and 51;
(vi)carer’s allowance under section 70;
(vii)disablement pension under section 103;
(viii)industrial death benefit under section 106(f) and Part 6 of Schedule 7;
(ix)workmen’s compensation under section 111 and Schedule 8;
(c)a pension from an occupational pension scheme, within the meaning given by section 1 of the Pension Schemes Act 1993();
(d)earnings, within the meaning given by Parts 1 to 5 of the 1992 Act (see sections 3(1) and 112, and the definition of “employment” in section 122, of that Act);
(e)income deemed to be yielded from capital in accordance with regulation 28.