[F1Interpretation of Chapter 5U.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—
the Welfare Reform Act 2007, or
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).]
Textual Amendments
F1Pt. 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