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The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 630
- PART 3
- CHAPTER 12
- Regulation 83
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Amendment of the Income Tax (Pay As You Earn) Regulations 2003
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83. In regulation 148 of the Income Tax (Pay As You Earn) Regulations 2003 (interpretation of chapters 1 and 2)(1), in the entry for “Chapter 2 claimant”, for paragraph (b) substitute—
“(b)a claimant who is a share fisherman—
(i)where the JSA Regulations apply, as defined in regulation 156 of those Regulations; and
(ii)where the Jobseeker’s Allowance Regulations 2013 apply, as defined in regulation 67 of those Regulations;”.
(1)
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