Regulation 8 Payment to be disregarded for tax and social security
No account shall be taken of entitlement to a payment under any of regulations 2 to 5 in considering a person’s—
(a)
liability to tax;
(b)
entitlement to benefit under an enactment relating to social security (irrespective of the name or nature of the benefit), or
(c)
entitlement to a tax credit.