The Income Tax (Pay As You Earn) Regulations 2003

Interpretation of Chapters 1 and 2

148.  In Chapters 1 and 2—

“award” means an award of a jobseeker’s allowance;

“claim” means a claim for a jobseeker’s allowance;

“claimant” means a person who has made a claim, or who is treated for the purposes of the JSA Regulations as having made a claim;

“Chapter 2 claimant” means—

(a)

a claimant who is entitled to a jobseeker’s allowance by virtue of regulation 17 of the JSA Regulations (laid off and short time workers); or

(b)

a claimant who is a share fisherman, as defined by regulation 156 of the JSA Regulations;

“Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;

“JSA Regulations” means the Jobseeker’s Allowance Regulations 1996(1) or, in Northern Ireland, the Jobseeker’s Allowance Regulations (Northern Ireland) 1996(2);

“jobseeker’s allowance” means benefit payable under—

(a)

the Jobseekers Act 1995(3), or

(b)

in Northern Ireland, the Jobseekers (Northern Ireland) Order 1995(4);

“taxable jobseeker’s allowance” means any amount of jobseeker’s allowance which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).

(1)

S.I. 1996/207.