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SCHEDULES

SCHEDULE 2N.I.EMPLOYMENT AND SUPPORT ALLOWANCE: SUPPLEMENTARY PROVISIONS

Treatment of allowance as “benefit”N.I.

11  Regulations may provide for—N.I.

(a)an employment and support allowance,

(b)[F1a contributory allowance, or]

(c)[F1an income-related allowance,]

to be treated, for prescribed purposes of the Contributions and Benefits Act, as a benefit, or a benefit of a prescribed description.