PART 8SOCIAL SECURITY BENEFITS

CHAPTER 2JOBSEEKER'S ALLOWANCE: SPECIAL CASES

Jobseeker’s allowance paid directly to claimant166.

(1)

This regulation applies if the Department makes a payment of taxable jobseeker’s allowance directly to a Chapter 2 claimant.

(2)

The Department must—

(a)

record the amount, and

(b)

pay the full sum without any deduction or repayment of income tax.