# The Income Tax (Employments) Regulations 1993, Regulation 56: Interpretation of Chapter I


In this Chapter unless the context otherwise requires—
“attendance allowance” means a payment by way of attendance allowance within section 173(1) of the Local Government Act 1972, regulations made under section 18 of the Local Government and Housing Act 1989 or regulation 4(1) of the Local Government (Payments to Councillors) Regulations (Northern Ireland) 1981;
“council”and “joint committee” shall be construed in accordance with section 148(1) of the Local Government Act (Northern Ireland) 1972;
“councillor” means any person who is entitled to receive a payment by way of attendance allowance by virtue of section 173(1) of the Local Government Act 1972 or regulations made under section 18 of the Local Government and Housing Act 1989 and any member of a council entitled to receive a payment by way of attendance allowance by virtue of regulation 4(1) of the Local Government (Payments to Councillors) Regulations (Northern Ireland) 1981;
“employer” includes the local authority, council, joint authority or joint committee paying the attendance allowance;
“local authority” in England and Wales has the meaning assigned to it by section 270(1) of the Local Government Act 1972 and in Scotland has the meaning assigned to it by section 235(1) of the Local Government (Scotland) Act 1973.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/56 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.