PART 3AMENDMENTS OF SECONDARY LEGISLATION
CHAPTER 12TAX, CHILD BENEFIT, GUARDIAN’S ALLOWANCE AND TAX CREDITS
Amendment of the Income Tax (Pay As You Earn) Regulations 200383
In regulation 148 of the Income Tax (Pay As You Earn) Regulations 2003 (interpretation of chapters 1 and 2)204, 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;