Part 10Social security income
C1Chapter 4Taxable UK social security benefits: exemptions
Annotations:
Modifications etc. (not altering text)
Jobseeker’s allowance F1and relevant welfare supplementary payments
Annotations:
Amendments (Textual)
F1
Words in s. 670 cross-heading inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 12
671Amounts in excess of taxable maximum
1
If the amount of jobseeker’s allowance F2and relevant welfare supplementary payments paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.
2
The claimant’s taxable maximum for a period is determined under sections 672 to 674.
Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)