Part 10Social security income

C1Chapter 4Taxable UK social security benefits: exemptions

Annotations:
Modifications etc. (not altering text)
C1

Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)

Jobseeker’s allowance F4and relevant welfare supplementary payments

Annotations:
Amendments (Textual)
F4

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

675Interpretation

F3A1

In section 671 “relevant welfare supplementary payments” means payments to which a person is entitled under–

a

regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a)) of WSP(LCP)R(NI) 2016, or

b

regulation 11, 12, 13, 14 or 15 of WSP(LDRP)R(NI) 2016.

1

In sections 671 to 674, except in relation to Northern Ireland—

  • “age-related amount” and “applicable amount” mean the amounts determined as such in accordance with regulations made under section 4 of JSA 1995;

  • F5...

  • F6“contribution-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant satisfying conditions which include those set out in Article 4 of the JS(NI)O 1995;

  • F5...

  • F6“income-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant satisfying conditions which include those set out in Article 5 of the JS(NI)O 1995 or a joint-claim jobseeker’s allowance (which means a jobseeker’s allowance entitlement to which arises by virtue of Article 3(2B) of the JS(NI)O 1995);

  • F2“couple” has the same meaning as in section 35(1) of JSA 1995

2

In sections 671 to 674, in relation to Northern Ireland—

  • “age-related amount” and “applicable amount” mean the amounts determined as such in accordance with regulations made under Article 6 of JS(NI)O 1995;

  • “contribution-based jobseeker’s allowance” and “income-based jobseeker’s allowance” have the same meaning as in Article 3(4) of JS(NI)O 1995;

  • F1“couple” has the same meaning as in Article 2(2) of JS(NI)O 1995