Date on which income is treated as paid
93.—(1) Except where paragraph (2) or (3) applies, a payment of income to which regulation 91 (calculation of earnings derived from employed earner’s employment and income other than earnings) applies is to be treated as paid—
(a)in the case of a payment which is due to be paid before the first benefit week pursuant to the claim, on the date on which it is due to be paid;
(b)in any other case, on the first day of the benefit week in which it is due to be paid or the first succeeding benefit week in which it is practicable to take it into account.
(2) Employment and support allowance, income support, jobseeker’s allowance, maternity allowance, short-term or long-term incapacity benefit or severe disablement allowance is to be treated as paid on the day of the benefit week in respect of which it is payable.
(3) Working tax credit or child tax credit is to be treated as paid—
(a)where the award of that tax credit begins on the first day of a benefit week, on that day;
(b)on the first day of the benefit week that follows the date on which the award begins; or
(c)on the first day of the first benefit week that follows the date on which an award of an income-related allowance begins, if later,
until the last day of the last benefit week that coincides with or immediately follows the last day for which the award of that tax credit is made.