Regulation 14 Payment of benefit
(1)
No account is to be taken of a payment of benefit in considering a person’s—
(a)
liability to tax;
(b)
entitlement to another benefit under any enactment relating to social security (irrespective of the name or nature of that other benefit, and including entitlement to state pension credit payable other than by virtue of these Regulations); or
(c)
entitlement to a tax credit.
(2)
Paragraph (1) applies only in respect of the tax year in which a payment of benefit is received.