In this Chapter—

• “award” means an award of incapacity benefit;

• “claim” means a claim for incapacity benefit;

• “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;

• “incapacity benefit” means short-term incapacity benefit or long-term incapacity benefit payable under—

  1. a

     sections 30A(1), 30A(5), 40 or 41 of the Social Security Contributions and Benefits Act 199271, or

  2. b

     in Northern Ireland, section 30A(1), 30A(5), 40 or 41 of the Social Security Contributions and Benefits (Northern Ireland) Act 199272;

• “single-income claimant” means a claimant who, for a tax year—

  1. a

     is not entitled to receive any relevant payments in addition to the payments of taxable incapacity benefit, or

  2. b

     is so entitled but has failed to provide any details relating to those payments when making the claim,

  and who is not a self-employed earner as defined by section 2 of the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

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