Part 11

Pay As You Earn
Chapter 6

Miscellaneous and supplemental

PAYE repayments
708
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.
Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10