- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (05/12/2005)
- Gwreiddiol (Fel y'i Deddfwyd)
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Income Tax (Earnings and Pensions) Act 2003, Section 671 is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)If the amount of jobseeker’s allowance 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.
(2)The claimant’s taxable maximum for a period is determined under sections 672 to 674.
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