671Amounts in excess of taxable maximumU.K.
This section has no associated Explanatory Notes
(1)If the amount of jobseeker’s allowance paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.
(2)The claimant’s taxable maximum for a period is determined under sections 672 to 674.