The Income Tax (Pay As You Earn) Regulations 2003

Interpretation of Chapter 4

181.  In this Chapter—

“award” means an award of income support;

“claim” means a claim for income support;

“claimant” means a person who has made a claim;

“Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;

“income support” means benefit payable under—

(a)

section 124 of the Social Security Contributions and Benefits Act 1992(1), or

(b)

in Northern Ireland, section 123 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2);

“taxable income support” means any amount of income support which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).

(1)

1992 c. 4; section 124 was amended by paragraph 30 of Schedule 2 and Schedule 3 to the Jobseekers Act 1995 (c. 18).

(2)

1992 c. 7; section 123 was amended by paragraph 13 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)).