Regulation 83 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In regulation 148 of the Income Tax (Pay As You Earn) Regulations 2003 (interpretation of chapters 1 and 2)^f1, in the entry for “Chapter 2 claimant”, for paragraph (b) substitute—

“(b)

a claimant who is a share fisherman—

(i)

where the JSA Regulations apply, as defined in regulation 156 of those Regulations; and

(ii)

where the Jobseeker’s Allowance Regulations 2013 apply, as defined in regulation 67 of those Regulations;”.