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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Jobseeker’s allowance and relevant welfare supplementary payments

  • Section 670 Child maintenance bonus
  • Section 671 Amounts in excess of taxable maximum
  • Section 672 Taxable maximum: general
  • Section 673 Taxable maximum: income-based jobseeker’s allowance
  • Section 674 Taxable maximum: contribution-based jobseeker’s allowance
  • Section 675 Interpretation
  1. Jobseeker’s allowance and relevant welfare supplementary payments
  2. Interpretation

Section 675 | Interpretation F1F2F3

From legislation.gov.uk

(A1)In section 671 “relevant welfare supplementary payments” means payments to which a person is entitled under–F4

(a)regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a)) of WSP(LCP)R(NI) 2016, orF4

(b)regulation 11, 12, 13, 14 or 15 of WSP(LDRP)R(NI) 2016.F4

(1)In sections 671 to 674, except in relation to Northern Ireland—

(2)In sections 671 to 674, in relation to Northern Ireland—

Notes

  1. F1

    Words in s. 675(2) inserted (coming into force in accordance with reg. 1(1) of the amending Rule) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 12(3)(b)

  2. F2

    Words in s. 675(1) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 167(a)

  3. F3

    Words in s. 675(2) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 167(b)

  4. F4

    S. 675(A1) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 14

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