Section 671 | Amounts in excess of taxable maximum

(1)If the amount of jobseeker’s allowance and relevant welfare supplementary payments paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.^F1

(2)The claimant’s taxable maximum for a period is determined under sections 672 to 674.