xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)
Textual Amendments
F1Words in s. 670 cross-heading 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, 12
(1)A claimant’s taxable maximum for a week is determined under this section if—
(a)the claimant is paid a contribution-based jobseeker’s allowance for that week, or
(b)the claimant is assumed under section 672(2) to be paid a contribution-based jobseeker’s allowance for that week.
(2)If the claimant is not a member of a F2... couple, the claimant’s taxable maximum for the week is equal to the age-related amount which is applicable to the claimant for that week.
(3)If the claimant is a member of a F3... couple, the claimant’s taxable maximum for the week is equal to the portion of the applicable amount which would be included in the jobseeker’s allowance in respect of the couple if an income-based jobseeker’s allowance were payable to the claimant for that week.
Textual Amendments
F2Words in s. 674(2) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 166
F3Words in s. 674(3) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 166