Income and Corporation Taxes Act 1988

204 P.A.Y.E repayments. U.K.

M1 Without prejudice to the generality of section 203, regulations under that section may provide that no repayment of income tax shall be made under that section to any person if at any time—

(a) he has claimed unemployment benefit in respect of a period including that time; or

[F1 (aa) he has claimed a jobseeker’s allowance in respect of a period including that time; or]

(b) he has claimed a payment of income support under the M2 Social Security Act 1986 or the M3 Social Security (Northern Ireland) Order 1986 in respect of a period including that time and his right to that income support is subject to the condition specified in section 20(3)(d)(i) of that Act or, in Northern Ireland, Article 21(3)(d)(i) of that Order (availability for employment); or

(c) he is disqualified at the time from receiving unemployment benefit by virtue of section 19 of the M4 Social Security Act 1975 or of section 19 of the M5 Social Security (Northern Ireland) Act 1975 (loss of employment due to stoppage of work) or would be so disqualified if he otherwise satisfied the conditions for entitlement; [F2 or

(d) he is prevented at the time from being entitled to a jobseeker’s allowance by section 14 of the Jobseekers Act 1995 (trade disputes) or any corresponding enactment in Northern Ireland or would be so prevented if he otherwise satisfied the conditions for entitlement;]

and such regulations may make different provision with respect to persons falling within paragraph (c) above from that made with respect to other persons.

Textual Amendments

F1 S. 204(aa) inserted (2.9.1996) by Jobseekers Act 1995 (c. 18), s. 41(2)(4), Sch. 2 para. 14; S.I. 1996/2208, art. 2(b)

F2 S. 204(d) and preceding word inserted (2.9.1996) by Jobseekers Act 1995 (c. 18), s. 41(2)(4), Sch. 2 para. 14(3); S.I. 1996/2208, art. 2(b)

Marginal Citations

M1 Source—1981 s.29; 1987 Sch.3 7

M2 1986 c. 50.

M3 S.I. 1986/1888 (N.I. 18).

M4 1975 c. 14.

M5 1975 c. 15.