Parts 2 to 4 (codes; deduction and repayment of tax; payments, returns and information) apply to the taxable jobseeker’s allowance paid to a Chapter 2 claimant by the employer on behalf of the Department under regulation 167, as if it were a relevant payment from the employment.

But this is subject to paragraph (3), which applies in any case in which it appears to the Inland Revenue that deduction of tax from the taxable jobseeker’s allowance paid by the employer on behalf of the Department by reference to the tax tables is impracticable.

The Inland Revenue may make such other arrangements as are appropriate for the collection of tax in respect of taxable jobseeker’s allowance.