Income Tax (Earnings and Pensions) Act 2003 section 675

Interpretation

Section 675 provides the definitions of key terms used in sections 671 to 674, which deal with the taxable maximum for jobseeker's allowance and related welfare supplementary payments.

• It defines "relevant welfare supplementary payments" as specific Northern Ireland welfare payments under the 2016 regulations concerning the loss of certain payments and the loss of disability-related payments.
• For Great Britain, it sets out the meanings of "age-related amount", "applicable amount", "contribution-based jobseeker's allowance", "income-based jobseeker's allowance", and "couple" by reference to the Jobseekers Act 1995.
• For Northern Ireland, it provides equivalent definitions by reference to the Jobseekers (Northern Ireland) Order 1995, reflecting the separate social security legislation that applies there.
• The distinction between contribution-based and income-based jobseeker's allowance is central to determining how the taxable maximum is calculated under the preceding sections.