The Income Tax (Pay As You Earn) Regulations 2003

Interpretation of Chapters 1 and 2 U.K.

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)

[F1 a claimant who is a share fisherman—

(i)

where the JSA Regulations apply, as defined in regulation 156 of those Regulations; and

(ii)

where the Jobseeker’s Allowance Regulations 2013 [F2 or Jobseeker’s Allowance Regulations (Northern Ireland) 2016] apply, as defined in regulation 67 of those 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).

Textual Amendments

F1 Words in reg. 148 substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 83

F2 Words in reg. 148 inserted (N.I.) (27.9.2017) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 59

(1)

S.I. 1996/207.

(2)

S.R. (N.I.) 1996 No. 198.

(3)

1995 c. 18.

(4)

S.I. 1995/2705 (N.I. 15).