Section 674 — Income Tax (Earnings and Pensions) Act 2003: Taxable maximum: contribution-based jobseeker’s allowance

Taxable maximum: contribution-based jobseeker’s allowance 674 1 A claimant’s taxable maximum for a week is determined under this section if—

a the claimant is paid a contribution-based jobseeker’s allowance for that week, or b the claimant is assumed under section 672(2) to be paid a contribution-based jobseeker’s allowance for that week.

2 If the claimant is not a member of a ... couple, the claimant’s taxable maximum for the week is equal to the age-related amount which is applicable to the claimant for that week.

3 If the claimant is a member of a ... couple, the claimant’s taxable maximum for the week is equal to the portion of the applicable amount which would be included in the jobseeker’s allowance in respect of the couple if an income-based jobseeker’s allowance were payable to the claimant for that week.