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9. For the purposes of section 3 of the Act (savings credit), all income is to be treated as qualifying income except the following which is not to be treated as qualifying income –
(a)working tax credit;
(b)incapacity benefit;
(c)a contribution-based jobseeker’s allowance within the meaning of Article 3(4) of the Jobseekers (Northern Ireland) Order 1995(1);
(d)severe disablement allowance;
(e)maternity allowance;
(f)payments referred to in regulation 15(5)(d) (maintenance payments).
S.I. 1995/2705 (N.I. 15)
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