Part 10Social security income

Chapter 4Taxable UK social security benefits: exemptions

Jobseeker’s allowance

675Interpretation

(1)

In sections 671 to 674, except in relation to Northern Ireland—

“age-related amount” and “applicable amount” mean the amounts determined as such in accordance with regulations made under section 4 of JSA 1995;

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—

“age-related amount” and “applicable amount” mean the amounts determined as such in accordance with regulations made under Article 6 of JS(NI)O 1995;

“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