http://www.legislation.gov.uk/ukpga/2003/1/section/708/2012-08-01Income Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2026-04-22Expert Participation2012-08-01Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 114(1)(a)(i)(ii)Finance Act 2026s. 17(2)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116(1)(a)(b)Finance Act 2026s. 17(3)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116AFinance Act 2026s. 17(4)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 136A(5)Finance Act 2026s. 19(10)s. 19(11)Income Tax (Earnings and Pensions) Act 2003s. 138AFinance Act 2026s. 19(10)s. 19(11)Income Tax (Earnings and Pensions) Act 2003s. 221AFinance Act 2026s. 22(1)s. 22(2)Part 11Pay As You EarnChapter 6Miscellaneous and supplemental

708PAYE repayments(1)

PAYE regulations may provide that no repayment of income tax may be made under such regulations to a person—

(a)

during a period for which the person has claimed jobseeker’s allowance, or

(b)

at a time when the person is prevented by the trade disputes provisions from being entitled to a jobseeker’s allowance, or would be so prevented if the person otherwise met the conditions for entitlement.

(2)

Different provision may be made with respect to—

(a)

persons within subsection (1)(a), and

(b)

persons within subsection (1)(b).

(3)

“The trade disputes provisions” means—

(a)

section 14 of JSA 1995, or

(b)

Article 16 of JS(NI)O 1995.