Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 10 Social security income

Chapter 4 Taxable UK social security benefits: exemptions

Jobseeker’s allowance

675 Interpretation

(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;

• “contribution-based jobseeker’s allowance” and “income-based jobseeker’s allowance” have the same meaning as in section 1(4) of JSA 1995;

• “married couple” and “unmarried couple” have 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;

• “married couple” and “unmarried couple” have the same meaning as in Article 2(2) of JS(NI)O 1995.