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Income Tax (Earnings and Pensions) Act 2003

Section 708: PAYE repayments

2869.This section allows the PAYE regulations to deny PAYE repayments to persons in two cases. It derives from part of section 204 of ICTA.

2870.Subsection (1) gives the two cases in which regulations can prevent PAYE repayments being made to a person. The first case is during periods for which the person has claimed jobseeker’s allowance. The second case is when the person is not entitled to jobseeker’s allowance solely because of some connection with a trade dispute.

2871.Subsection (2) allows regulations to treat the two cases differently.

2872.Subsection (3) defines “the trade disputes provisions”. This term has been introduced to make the section easier to read than section 204(d). Subsection (3) also sets out what the corresponding enactment in Northern Ireland is (which could not be done at the time section 204(d) was introduced).

2873.Section 204(a), (b) and (c) of ICTA are omitted from this Act as they have no application to the years to which it applies. See Note 60 in Annex 2.

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