# The Employment and Support Allowance Regulations 2008, Regulation 120: Treatment of ... liable relative payments

Extent: E+W+S

Subject to regulation 121(disregard of payments treated as not relevant income) ... a payment—
(a) to the extent that it is not a payment of income, is to be treated as income;
(b) is to be taken into account in accordance with the following provisions of this Chapter.

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Source: https://www.legislation.gov.uk/uksi/2008/794/regulation/120 (the official version)
Page: https://openlegislation.uk/employment-and-support-allowance-regulations-2008/regulation-120
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.