PART 3 AMENDMENTS OF SECONDARY LEGISLATION

CHAPTER 12 TAX, CHILD BENEFIT, GUARDIAN’S ALLOWANCE AND TAX CREDITS

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

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;”.

(1)

S.I. 2003/2682.