Section 708 | PAYE repayments

(1)PAYE regulations may provide that no repayment of income tax may be made under such regulations to a person—

(a)during a period for which the person has claimed jobseeker’s allowance, or

(b)at a time when the person is prevented by the trade disputes provisions from being entitled to a jobseeker’s allowance, or would be so prevented if the person otherwise met the conditions for entitlement.

(2)Different provision may be made with respect to—

(a)persons within subsection (1)(a), and

(b)persons within subsection (1)(b).

(3)“The trade disputes provisions” means—

(a)section 14 of JSA 1995, or

(b)Article 16 of JS(NI)O 1995.