(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.
Commencement Information
I1S. 17 in force at 18.3.2008 for specified purposes by S.I. 2008/787, art. 2(1)