Section 708 — Income Tax (Earnings and Pensions) Act 2003: PAYE repayments

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.