{
  "url": "https://openlegislation.uk/state-pension-credit-act-northern-ireland-2002/section-15",
  "json_url": "https://openlegislation.uk/state-pension-credit-act-northern-ireland-2002/section-15.json",
  "legislation": "nia/2002/14",
  "legislation_title": "State Pension Credit Act (Northern Ireland) 2002",
  "legislation_url": "https://openlegislation.uk/state-pension-credit-act-northern-ireland-2002",
  "path": "section/15",
  "kind": "section",
  "number": "15",
  "heading": "Income and capital",
  "text": "(1) In this Act “income” means income of any of the following descriptions—\n(a) earnings;\n(b) working tax credit;\n(c) retirement pension income;\n(d) income from annuity contracts (other than retirement pension income);\n(e) prescribed social security benefits (other than retirement pension income and state pension credit);\n(f) foreign social security benefits of any prescribed description;\n(g) a war disablement pension or war widow's or widower's pension;\n(h) a foreign war disablement pension or foreign war widow's or widower's pension;\n(i) income from capital;\n(j) income of any prescribed description.\n(2) Regulations may provide that a person's capital shall be deemed to yield him income at a prescribed rate.\n(3) Income and capital shall be calculated or estimated in such manner as may be prescribed.\n(4) A person's income in respect of any period shall be calculated in accordance with prescribed rules.\n(5) The rules may provide for the calculation to be made by reference to an average over a period (which need not consist of or include the whole or any part of the period concerned).\n(6) Circumstances may be prescribed in which—\n(a) a person is treated as possessing capital or income which he does not possess;\n(b) capital or income which a person does possess is to be disregarded;\n(c) income is to be treated as capital; or\n(d) capital is to be treated as income.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2002/14/section/15",
    "retrieved_at": "2026-10-29T20:21:32.497141+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."
}