PART 8SOCIAL SECURITY BENEFITS
CHAPTER 4INCOME SUPPORT
Interpretation of Chapter 4181.
In this Chapter—
“award” means an award of income support;
“claim” means a claim for income support;
“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;
“income support” means benefit payable under—
(a)
section 124 of the Social Security Contributions and Benefits Act 199276, or
(b)
in Northern Ireland, section 123 of the Social Security Contributions and Benefits (Northern Ireland) Act 199277;
“taxable income support” means any amount of income support which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).