The Income Tax (Pay As You Earn) Regulations 2003

Interpretation of Chapter 1

118.—(1) In this Chapter—

“allowances” means—

(a)

payments by way of attendance allowance within section 173(1) or 175(1) of the Local Government Act 1972(1),

(b)

payments within regulations made under section 18(1) of the Local Government and Housing Act 1989(2),

(c)

payments within regulations made under section 100(1)(a) or (c) of the Local Government Act 2000(3),

(d)

payments by way of attendance allowance within section 47(1) of the Local Government (Scotland) Act 1973(4), or

(e)

payments within regulation 3(1), 4(1) or 5(1) of the Local Government (Payments to Councillors) Regulations (Northern Ireland) 1999(5);

“councillor” means a person entitled to receive any allowances;

“local council” means the local authority, council, joint authority or joint committee paying allowances.

(2) For the purposes of paragraph (1)—

• “council” and “joint committee” are to be read in accordance with section 148(1) of the Local Government Act (Northern Ireland) 1972(6); and

• “local authority” in England and Wales has the meaning given in section 270(1) of the Local Government Act 1972(7), and in Scotland has the meaning given in section 235(1) of the Local Government (Scotland) Act 1973(8).

(1)

1972 c. 70; section 173(1) was amended by section 24(1) of the Local Government, Planning and Land Act 1980 (c. 65) and paragraph 26 of Schedule 11 to the Local Government and Housing Act 1989 (c. 42); section 175(1) was amended by paragraph 27 of Schedule 11 to the Local Government and Housing Act 1989.

(2)

1989 c. 42.

(3)

2000 c. 22.

(4)

1973 c. 65.

(5)

S.R. (N.I.) 1999 No. 449.

(6)

1972 c. 9 (N.I.).

(7)

The definition of “local authority” in section 270(1) was amended by Schedule 17 to the Local Government Act 1985 (c. 51) and section 1(5) of the Local Government (Wales) Act 1994 (c. 19).

(8)

The definition of “local authority” in section 235(1) was substituted by paragraph 92(66) of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c. 39).