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Income Tax (Earnings and Pensions) Act 2003

Section 675: Interpretation

2677.This section contains the meanings of the expressions used in the rules in sections 671 to 674.

  • The “applicable amount” is the “age-related amount”, less some earnings and pension receipts. It is usually the level to which income is made up by income support.

  • A “contribution-based jobseeker’s allowance” is one based on the claimant’s Class 1 contributions in the two years before the year of claim.

  • An “income-based jobseeker’s allowance” is one based on the claimant’s income.

  • “Married couple” means a man and woman who are married to each other and are members of the same household.

  • “Unmarried couple” means a man and woman who are not married to each other but are living together as husband and wife.

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