Regulation 3 Amendments to the principal Regulations

In regulation 81^f1—

(a)

for the definition of “benefit” there shall be substituted the following definition—

““benefit” means a payment in accordance with—

(a)

the Social Security Act 1986^f2 or the Social Security Contributions and Benefits Act 1992^f3 or, in Northern Ireland, the Social Security (Northern Ireland) Order 1986^f4 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f5, or

(b)

the Jobseekers Act 1995 or, in Northern Ireland, the Jobseeker’s (Northern Ireland) Order 1995^f6,

which includes taxable benefit;”

(b)

in the definition of “taxable benefit” after the word “section” there shall be inserted the words “151A or”^f7.

Annotations

Footnotes

f1: Amended by S.I. 1995/853.
f2: 1986 c. 50.
f3: 1992 c. 4.
f4: S.I. 1986/1888 (N.I. 18).
f5: 1992 c. 7.
f6: S.I. 1995/2705 (N.I.15).
f7: Section 151A of the Income and Corporation Taxes Act 1988 was inserted by paragraph 12 of Schedule 2 to the Jobseekers Act 1995.