The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 8 U.K. SOCIAL SECURITY BENEFITS

[F1 CHAPTER 5 U.K. EMPLOYMENT AND SUPPORT ALLOWANCE

Textual Amendments

F1 Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3

Interpretation of Chapter 5 U.K.

184A.   In this Chapter—

“award” means an award of employment and support allowance;

“claim” means a claim for employment and support allowance;

“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”;

“employment and support allowance” means benefit payable under—

(a)

the Welfare Reform Act 2007, or

(b)

in Northern Ireland, the Welfare Reform Act (Northern Ireland) 2007;

“taxable employment and support allowance” means any amount of employment and support allowance which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).]