PART 8SOCIAL SECURITY BENEFITS
CHAPTER 3INCAPACITY BENEFIT
Interpretation of Chapter 3173.
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—
(a)
(b)
“single-income claimant” means a claimant who, for a tax year—
(a)
is not entitled to receive any relevant payments in addition to the payments of taxable incapacity benefit, or
(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).