The Income Tax (Pay As You Earn) Regulations 2003

[F1Interpretation of Chapter 2AU.K.

133A.—(1) In this Chapter—

“the Act” means the Finance (No.2) Act 2005 and a reference (without more) to a numbered provision is a reference to the provision of the Act bearing that number;

F2...

“the Department” means—

(a)

in Great Britain, the Department for Work and Pensions; and

(b)

in Northern Ireland, the Department for Social Development;

F2...

“lump sum” means a social security pension lump sum as defined in section 9 of the Act;

“the recipient” means a person who has become entitled to a lump sum.]

Textual Amendments