Treatment of allowance as “benefit” Treatment of allowance as “benefit” England, Wales and Scotland Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 2 para. 10A heading word substituted by Welfare Reform Act 2012 s. 57(7)(a) Sch. 2 para. 10ZA inserted by Welfare Reform Act 2012 s. 57(7)(b) Sch. 2 para. 10A(1) words substituted by Welfare Reform Act 2012 s. 57(7)(c)(i) Sch. 2 para. 10A(1) words substituted by Welfare Reform Act 2012 s. 57(7)(c)(ii) Sch. 2 para. 10B and cross-heading inserted by Welfare Reform Act 2012 s. 57(8) Sch. 2 para. 10A inserted by Welfare Reform Act 2009 s. 30(2) Sch. 2 para. 4B and cross-heading inserted by Welfare Reform Act 2012 s. 62(4) 11Paragraph 11 Treatment of allowance as “benefit”