# Welfare Reform Act 2007, Section 17: Income and capital: general

Extent: E+W+S

(1) In relation to a claim for an employment and support allowance, the income and capital of a person shall be calculated or estimated in such manner as may be prescribed.
(2) A person's income in respect of a week shall be calculated in accordance with prescribed rules, which may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).
(3) Circumstances may be prescribed in which—
(a) a person is to be treated as possessing capital or income which he does not possess;
(b) capital or income which a person does possess is to be disregarded;
(c) income is to be treated as capital;
(d) capital is to be treated as income.
(4) Regulations may provide that a person's capital shall be deemed for the purposes of this Part to yield him an income at a prescribed rate.

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Source: https://www.legislation.gov.uk/ukpga/2007/5/section/17 (the official version)
Page: https://openlegislation.uk/welfare-reform-act-2007/section-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.