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Jobseekers Act 1995, Cross Heading: The Income and Corporation Taxes Act 1988 (c. 1) is up to date with all changes known to be in force on or before 09 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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11U.K.The Income and Corporation Taxes Act 1988 is amended as follows.
12U.K.F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 2 para. 12 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), ss. 723, 724 {Sch. 8 Pt. 1}) (with Sch. 7)
13In section 152 (notification of amount taxable), in subsection (1), after “unemployment benefit" insert “ ,Jobseeker’s allowance ”.
14U.K.F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 2 para. 14 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), ss. 723, 724 {Sch. 8 Pt. 1}) (with Sch. 7)
15(1)Section 347B (qualifying maintenance payments) is amended as follows.
(2)For subsection (12)(b) substitute—
“(b)under an order—
(i)made under section 106 of the Social Security Administration Act 1992 or section 101 of the Social Security Administration (Northern Ireland) Act 1992 (recovery of expenditure on benefit from person liable for maintenance) in respect of income support claimed by the other party to the marriage; or
(ii)made by virtue of section 23 of the Jobseekers Act 1995 (recovery of sums in respect of maintenance), or any corresponding enactment in Northern Ireland, in respect of an income-based jobseeker’s allowance claimed by the other party to the marriage,”.
(3)After subsection (12) insert—
“(13)In subsection (12) above, “income-based jobseeker’s allowance” has the same meaning as in the Jobseekers Act 1995 or, for Northern Ireland, the same meaning as in any corresponding enactment in Northern Ireland.”
16U.K.F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 2 para. 16 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), ss. 723, 724 {Sch. 8 Pt. 1}) (with Sch. 7)
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