SCHEDULE 8Sums disregarded in the calculation of income other than earnings: persons who are not pensioners
60.
(1)
Subject to sub-paragraph (2), in respect of a person who is receiving, or who has received, assistance under the self-employment route, any payment to that person—
(a)
to meet expenses wholly and necessarily incurred whilst carrying on the commercial activity;
(b)
which is used or intended to be used to maintain repayments on a loan taken out by that person for the purpose of establishing or carrying on the commercial activity,
in respect of which such assistance is or was received.
(2)
Sub-paragraph (1) applies only in respect of payments which are paid to that person from the special account.