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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 708 is up to date with all changes known to be in force on or before 04 March 2025. 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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708PAYE repaymentsU.K.
This section has no associated Explanatory Notes
(1)PAYE regulations may provide that no repayment of income tax may be made under such regulations to a person—
(a)during a period for which the person has claimed jobseeker’s allowance, or
(b)at a time when the person is prevented by the trade disputes provisions from being entitled to a jobseeker’s allowance, or would be so prevented if the person otherwise met the conditions for entitlement.
(2)Different provision may be made with respect to—
(a)persons within subsection (1)(a), and
(b)persons within subsection (1)(b).
(3)“The trade disputes provisions” means—
(a)section 14 of JSA 1995, or
(b)Article 16 of JS(NI)O 1995.
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