The Social Security (Incapacity Benefit — Increases for Dependants) Regulations (Northern Ireland) 1994

Apportionment of payments by way of occupational or personal pension made otherwise than weekly

11.  For the purposes of section 89 of the Contributions and Benefits Act (earnings to include occupation or personal pensions for certain purposes), in so far as they relate to incapacity benefit, where payment by way of occupational or personal pension is for any period made otherwise than weekly, the amount of any such payment for any week in that period shall be determined—

(a) where payment is made for a year, by dividing the total by 52;

(b) where payment is made for three months, by dividing the total by 13;

(c) where payment is made for a month, by multiplying the total by 12 and dividing the result by 52;

(d) where payment is made for two or more months, otherwise than for a year or for three months, by dividing the total by the number of months, multiplying the result by 12 and dividing the result of that multiplication by 52; or

(e) in any other case, by dividing the amount of the payment by the number of days in the period for which it is made and multiplying the result by 7.