Amendment of regulation 2 of the Disability Working Allowance Regulations
2. In regulation 2(1) of the Disability Working Allowance Regulations (interpretation)—
(a)after the definition of “lone parent” there shall be inserted the following definition—
““lower rate” where it relates to rates of tax has the same meaning as in the Income and Corporation Taxes Act 1988(1) by virtue of section 832(1) of that Act;”
(b)after the definition of “the Macfarlane Trust” there shall be inserted the following definition—
““training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—
(a)out of public funds by a Government department or by or on behalf of the Secretary of State, Scottish Enterprise or Highlands and Islands Enterprise;
(b)to a person for his maintenance or in respect of a member of his family; and
(c)for the period, or part of the period, during which he is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to him or so provided or approved by or on behalf of the Secretary of State, Scottish Enterprise or Highlands and Islands Enterprise,
but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that he is following a course of full-time education, other than an allowance paid pursuant to arrangements made under section 2 of the Employment and Training Act 1973(2), or that he is training as a teacher;”
1988 c. 1; the definition of “lower rate” was added by the Finance Act 1992 (c. 20), section 9(9).
1973 c. 50; section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19).