Income and capital: general
17.—(1) In relation to a claim for an employment and support allowance, the income and capital of a person shall be calculated or estimated in such manner as may be prescribed.
(2) A person’s income in respect of a week shall be calculated in accordance with prescribed rules, which may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).
(3) Circumstances may be prescribed in which—
(a)a person is to be treated as possessing capital or income which he does not possess;
(b)capital or income which a person does possess is to be disregarded;
(c)income is to be treated as capital;
(d)capital is to be treated as income.
(4) Regulations may provide that a person’s capital shall be deemed for the purposes of this Part to yield him an income at a prescribed rate.