# The Employment and Support Allowance Regulations 2008, Paragraph 1


Any amount paid by way of tax on income which is taken into account under regulation 104 (calculation of income other than earnings).

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Source: https://www.legislation.gov.uk/uksi/2008/794/schedule/8/paragraph/1 (the official version)
Page: https://openlegislation.uk/employment-and-support-allowance-regulations-2008/schedule-8/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.