Part 10Social security income
C1Chapter 4Taxable UK social security benefits: exemptions
Jobseeker’s allowance F1and relevant welfare supplementary payments
Words in s. 670 cross-heading inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 12
674Taxable maximum: contribution-based jobseeker’s allowance
1
A claimant’s taxable maximum for a week is determined under this section if—
a
the claimant is paid a contribution-based jobseeker’s allowance for that week, or
b
the claimant is assumed under section 672(2) to be paid a contribution-based jobseeker’s allowance for that week.
2
If the claimant is not a member of a F3... couple, the claimant’s taxable maximum for the week is equal to the age-related amount which is applicable to the claimant for that week.
3
If the claimant is a member of a F2... couple, the claimant’s taxable maximum for the week is equal to the portion of the applicable amount which would be included in the jobseeker’s allowance in respect of the couple if an income-based jobseeker’s allowance were payable to the claimant for that week.
Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)