# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 166: Jobseeker’s allowance paid directly to claimant

Extent: E+W+S+N.I.

(1) This regulation applies if the Department makes a payment of taxable jobseeker’s allowance directly to a Chapter 2 claimant.
(2) The Department must—
(a) record the amount, and
(b) pay the full sum without any deduction or repayment of income tax.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/166 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-166
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.