PART 6CALCULATION OF CAPITAL AND INCOME
C1CHAPTER 2EARNED INCOME
C1Meaning of other terms relating to earned income52
1
In this Chapter—
“car” has the meaning in section 268A of the Capital Allowances Act 2001 M1;
“employed earnings” has the meaning in regulation 55;
“gainful self-employment” has the meaning in regulation 65;
“HMRC” means Her Majesty's Revenue and Customs;
“motor cycle” has the meaning in section 268A of the Capital Allowances Act 2001;
“the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003 M2;
“relievable pension contributions” has the meaning in section 188 of the Finance Act 2004 M3;
“self-employed earnings” has the meaning in regulation 57;
“start-up period” has the meaning in regulation 64.
2
References in this Chapter to a person participating as a service user are to—
a
a person who is being consulted by or on behalf of—
i
a body which has a statutory duty to provide services in the field of health, social care or social housing, or
ii
a body which conducts research or undertakes monitoring for the purpose of planning or improving such services,
in their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services,
b
a person who is being consulted by or on behalf of—
i
the Department in relation to any of its functions in the field of social security or child support or under section 1 of the Employment and Training Act (Northern Ireland) 1950 M4 (general functions of the Department as to employment and training for employment), or
ii
a body which conducts research or undertakes monitoring for the purpose of planning or improving such functions,
in their capacity as a person affected or potentially affected by the exercise of those functions or the carer of such a person, or
c
the carer of a person consulted under sub-paragraph (a) or (b).
Pt. 6 Ch. 2 applied (coming into force in accordance with reg. 1(3) of the amending Rule) by The Social Security (Payments on Account of Benefit) Regulations (Northern Ireland) 2016 (S.R. 2016/223), regs. 1(3)(h), 13(7)