{
  "url": "https://openlegislation.uk/employment-and-support-allowance-regulations-2008/regulation-120",
  "json_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-2008/regulation-120.json",
  "legislation": "uksi/2008/794",
  "legislation_title": "The Employment and Support Allowance Regulations 2008",
  "legislation_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-2008",
  "path": "regulation/120",
  "kind": "regulation",
  "number": "120",
  "heading": "Treatment of ... liable relative payments",
  "text": "Subject to regulation 121(disregard of payments treated as not relevant income) ... a payment—\n(a) to the extent that it is not a payment of income, is to be treated as income;\n(b) is to be taken into account in accordance with the following provisions of this Chapter.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 120 omitted (for specified purposes and with effect in accordance with reg. 1(6) of the amending S.I.) by virtue of The Social Security (Miscellaneous Amendments) (No. 4) Regulations 2009 (S.I. 2009/2655), regs. 1(6)(c), 11(12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 120 heading omitted (for specified purposes and with effect in accordance with reg. 1(6) of the amending S.I.) by virtue of The Social Security (Miscellaneous Amendments) (No. 4) Regulations 2009 (S.I. 2009/2655), regs. 1(6)(c), 11(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/794/regulation/120",
    "retrieved_at": "2026-11-06T03:37:55.280707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}