Statute
Section 671 — Income Tax (Earnings and Pensions) Act 2003: Amounts in excess of taxable maximum
Text of the provision Official document
Amounts in excess of taxable maximum 671 1 If the amount of jobseeker’s allowance and relevant welfare supplementary payments paid to a person (“ the claimant ”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.
2 The claimant’s taxable maximum for a period is determined under sections 672 to 674.
Official source: legislation.gov.uk
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