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Income Tax (Earnings and Pensions) Act 2003, Section 675 is up to date with all changes known to be in force on or before 25 August 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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(1)In sections 671 to 674, except in relation to Northern Ireland—
“applicable amount” mean the amounts determined as such in accordance with regulations made under section 4 of JSA 1995;
” and “[F1“contribution-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant’s satisfying conditions which include those set out in section 2 of JSA 1995;
“income-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant’s satisfying conditions which include those set out in section 3 of JSA 1995 or a joint-claim jobseeker’s allowance (which means a jobseeker’s allowance entitlement to which arises by virtue of section 1(2B) of JSA 1995);]
[F2“couple” has the same meaning as in section 35(1) of JSA 1995]
(2)In sections 671 to 674, in relation to Northern Ireland—
“applicable amount” mean the amounts determined as such in accordance with regulations made under Article 6 of JS(NI)O 1995;
” and ““contribution-based jobseeker’s allowance” and “income-based jobseeker’s allowance” have the same meaning as in Article 3(4) of JS(NI)O 1995;
[F3“couple” has the same meaning as in Article 2(2) of JS(NI)O 1995]
Textual Amendments
F1Words in s. 675(1) substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 16(4)
F2Words in s. 675(1) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 167(a)
F3Words in s. 675(2) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 167(b)
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