Section 675 — Income Tax (Earnings and Pensions) Act 2003: Interpretation

Interpretation 675 A1 In section 671 “relevant welfare supplementary payments” means payments to which a person is entitled under– a regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a)) of WSP(LCP)R(NI) 2016, or b regulation 11, 12, 13, 14 or 15 of WSP(LDRP)R(NI) 2016.

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” means a jobseeker’s allowance entitlement to which is based on the claimant satisfying conditions which include those set out in Article 4 of the JS(NI)O 1995; ... “income-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant satisfying conditions which include those set out in Article 5 of the JS(NI)O 1995 or a joint-claim jobseeker’s allowance (which means a jobseeker’s allowance entitlement to which arises by virtue of Article 3(2B) of the JS(NI)O 1995); “couple” has 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; “couple” has the same meaning as in Article 2(2) of JS( NI )O 1995