The Council Tax Benefit (General) Regulations 1992

1.  In the case of a claimant who has been engaged in remunerative work as an employed earner or, had the employment been in Great Britain, would have been so engaged—

(a) any earnings paid or due to be paid in respect of that employment which has been terminated—

(i) by way of retirement but only if on retirement he is entitled to a retirement pension under the Contributions and Benefits Act 1992, or would be so entitled if he satisfied the contribution condtions,

(ii) otherwise than by retirement except earnings to which regulation 19(1)(b) to (e) and (g) to (i) (earnings of employed earners) applies;

(b) any earnings paid or due to be paid in respect of that employment which has been interrupted except earnings to which regulation 19(1)(d) and (e) applies.