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100. For the purposes of regulation 98 (entitlement for less than a week – amount of an employment and support allowance payable), a claimant’s income is to be calculated in accordance with regulations 76 to 84 subject to the following changes—
(a)any income which is due to be paid in the relevant week is to be treated as paid on the first day of that week;
(b)any widow’s benefit, training allowance, widowed parent’s allowance, bereavement allowance, carer’s allowance and any increase in disablement pension payable in accordance with Part 1 of Schedule 7 to the Contributions and Benefits Act (unemployability supplement) which is payable in the relevant week but not in respect of any day in the part-week is to be disregarded;
(c)where the part-week occurs at the end of the claim—
(i)any income; or
(ii)any change in the amount of income of the same kind,
which is first payable within the relevant week but not on any day in the part-week is to be disregarded;
(d)where only part of the weekly balance of income is taken into account in the relevant week, the balance is to be disregarded.