s 14 Income and capital: general
(1) In relation to a claim for a jobseeker's 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. (3) The rules may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned). (4) Circumstances may be prescribed in which— (a) a person is 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;