{
  "url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-120",
  "json_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008/regulation-120.json",
  "legislation": "nisr/2008/280",
  "legislation_title": "The Employment and Support Allowance Regulations (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2008",
  "path": "regulation/120",
  "kind": "regulation",
  "number": "120",
  "heading": "Treatment of ... liable relative payments",
  "text": "Subject to regulation 121 ... , 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": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 120 omitted (coming into force in accordance with reg. 1(5)(c) of the amending Rule) by virtue of The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2009 (S.R. 2009/338), reg. 8(12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 120 heading omitted (coming into force in accordance with reg. 1(5)(c) of the amending Rule) by virtue of The Social Security (Miscellaneous Amendments No. 4) Regulations (Northern Ireland) 2009 (S.R. 2009/338), reg. 8(5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 120 in operation at 27.10.2008, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2008/280/regulation/120",
    "retrieved_at": "2026-11-12T03:38:16.781320+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."
}