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The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013

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Amendment of the Income Tax (Pay As You Earn) Regulations 2003

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83.  In regulation 148 of the Income Tax (Pay As You Earn) Regulations 2003 (interpretation of chapters 1 and 2)(1), in the entry for “Chapter 2 claimant”, for paragraph (b) substitute—

(b)a claimant who is a share fisherman—

(i)where the JSA Regulations apply, as defined in regulation 156 of those Regulations; and

(ii)where the Jobseeker’s Allowance Regulations 2013 apply, as defined in regulation 67 of those Regulations;.

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