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674 Taxable maximum: contribution-based jobseeker’s allowance | |
(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- | 5 |
based jobseeker’s allowance for that week. | |
(2) If the claimant is not a member of a married or unmarried 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 married or unmarried couple, the claimant’s | 10 |
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. | |
675 Interpretation | 15 |
(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” and “income-based | 20 |
jobseeker’s allowance” have the same meaning as in section 1(4) of JSA | |
1995; | |
“married couple” and “unmarried couple” have the same meaning as in | |
section 35(1) of JSA 1995. | |
(2) In sections 671 to 674, in relation to Northern Ireland— | 25 |
“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 | 30 |
JS(NI)O 1995; | |
“married couple” and “unmarried couple” have the same meaning as in | |
Article 2(2) of JS(NI)O 1995. | |
Increases in respect of children | |
676 Increases in respect of children | 35 |
No liability to income tax arises on a part of a taxable benefit listed in Table A | |
which is attributable to an increase in respect of a child. | |
| |
| |
|
| |
| |
| | Social security benefit | Payable under | | | | | State maternity allowance | SSCBA 1992
| Section 35
| | | | | | SSCB(NI)A 1992 | Section 35 | | | | | State pension credit | SPCA 2002
| Section 1
| | | | | | SPCA(NI) 2002 | Section 1 | | 5 | | | Working tax credit | TCA 2002 | Part 1 | | |
|
| |
TABLE B — PART 2
| |
BENEFITS PAYABLE UNDER REGULATIONS | |
| | Social security benefit | Payable under regulations made under | | | | | Compensation payments where | CSA 1995
| Section 24
| | 10 | | | child support reduced because | CS(NI)O 1995 | Article 17 | | | | | of a change in legislation | | | | | | | Payments to reduce under- | WRPA 1999
| Section 79
| | | | | occupation by housing benefit | WRP(NI)O 1999 | Article 70 | | | | | claimants | | | | 15 |
|
| |
(2) Industrial death benefit is charged to tax under Part 9 (see section 577). | |
(3) In this section “industrial death benefit” means any benefit payable under— | |
(a) section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or | |
(b) section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992. | 20 |
Chapter 6 | |
Taxable foreign benefits | |
678 Taxable benefits: foreign benefits | |
(1) This section applies to any benefit which is payable under the law of a country | |
or territory outside the United Kingdom if— | 25 |
(a) it is substantially similar in character to a benefit listed in Table A, and | |
(b) it is payable to a person resident in the United Kingdom. | |
(2) But this section does not apply to a benefit which is charged to tax under Part | |
9 (pension income). | |
679 Taxable social security income | 30 |
(1) If section 678 applies, the taxable social security income for a taxable benefit for | |
a tax year is the amount on which tax would be chargeable if the benefit were | |
chargeable to tax under Case V of Schedule D (see in particular the provisions | |
of ICTA listed in subsection (2)). | |
(2) Those provisions of ICTA are— | 35 |
| |
| |
|
| |
| |
(a) sections 65 and 68 (calculation of the amount of the income on which | |
tax is to be charged in the tax year); | |
(b) section 584 (relief for unremittable overseas income); | |
(c) section 585 (relief on delayed remittances). | |
680 Person liable for tax | 5 |
The person liable for any tax charged under this Part on a benefit to which | |
section 678 applies is the person receiving or entitled to the benefit. | |
Chapter 7 | |
Taxable and other foreign benefits: exemptions | |
681 Taxable and other foreign benefits: exemptions | 10 |
(1) No liability to income tax arises on a taxable foreign benefit if, or to the extent | |
that, the corresponding UK benefit is exempt income. | |
(2) No liability to income tax arises on a benefit which is payable under the law of | |
a country or territory outside the United Kingdom if it is substantially similar | |
in character to a United Kingdom social security benefit listed in Table B. | 15 |
(3) In this section— | |
“taxable foreign benefit” means a benefit to which section 678 applies; | |
“corresponding UK benefit”, in relation to a taxable foreign benefit, means | |
the taxable benefit listed in Table A to which the foreign benefit is | |
substantially similar in character (see section 678). | 20 |
Part 11 | |
Pay As You Earn | |
Chapter 1 | |
Introduction | |
682 Scope of this Part | 25 |
(1) This Part provides for the assessment, collection and recovery of income tax in | |
respect of PAYE income. | |
(2) The provisions of this Part are contained in— | |
this Chapter (which gives the meaning of “PAYE income”), | |
Chapter 2 (PAYE: general), | 30 |
Chapter 3 (PAYE: special types of payer or payee), | |
Chapter 4 (PAYE: special types of income), | |
Chapter 5 (PAYE settlement agreements), and | |
Chapter 6 (miscellaneous and supplemental). | |
(3) Provision for PAYE regulations is made by Chapters 2 to 6. | 35 |
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