Income Tax (Earnings and Pensions) Act 2003

675InterpretationU.K.
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(1)In sections 671 to 674, except in relation to Northern Ireland—

  • “age-related amount” and “applicable amount” mean the amounts determined as such in accordance with regulations made under section 4 of JSA 1995;

  • “contribution-based jobseeker’s allowance” and “income-based jobseeker’s allowance” have the same meaning as in section 1(4) of JSA 1995;

  • [F1“couple” has the same meaning as in section 35(1) of JSA 1995]

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

  • “age-related amount” and “applicable amount” mean the amounts determined as such in accordance with regulations made under Article 6 of JS(NI)O 1995;

  • “contribution-based jobseeker’s allowance” and “income-based jobseeker’s allowance” have the same meaning as in Article 3(4) of JS(NI)O 1995;

  • [F2“couple” has the same meaning as in Article 2(2) of JS(NI)O 1995]

Textual Amendments