148. In Chapters 1 and 2—
“award” means an award of a jobseeker’s allowance;
“claim” means a claim for a jobseeker’s allowance;
“claimant” means a person who has made a claim, or who is treated for the purposes of the JSA Regulations as having made a claim;
“Chapter 2 claimant” means—
a claimant who is entitled to a jobseeker’s allowance by virtue of regulation 17 of the JSA Regulations (laid off and short time workers); or
a claimant who is a share fisherman, as defined by regulation 156 of the JSA Regulations;
“Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;
“JSA Regulations” means the Jobseeker’s Allowance Regulations 1996(1) or, in Northern Ireland, the Jobseeker’s Allowance Regulations (Northern Ireland) 1996(2);
“jobseeker’s allowance” means benefit payable under—
“taxable jobseeker’s allowance” means any amount of jobseeker’s allowance which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).