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Taxation (International and Other Provisions) Act 2010

Section 54C of TMA: Interpretation of sections 54A and 54B: “appropriate officer” etc

1313.Section 54C provides definitions.

1314.The benefit known as “unemployment benefit” has been superseded by jobseeker’s allowance, but the term has been retained in the rewritten legislation as it could be argued that it was used more generally to cover any form of unemployment benefit.

1315.Social security functions in Northern Ireland were transferred to the Department for Social Development by the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (SR(NI) 1999/481).

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