# The Income Tax (Employments) Regulations 1993, Regulation 81: Interpretation of Part VII


In this Part of these Regulations unless the context otherwise requires—
“benefit” means a payment in accordance with the Social Security Act 1986 or the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, the Social Security (Northern Ireland) Order 1986 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992, which includes taxable benefit;
“claim” means a claim to a benefit;
“claimant” means a person who has made a claim and who is not an employed claimant;
“employed claimant” means an employed earner who has made a claim;
“taxable benefit” means income chargeable under section 617(1) of the Taxes Act; and
“working sheet” means any form of record on or in which the matters required by this Part of these Regulations are to be kept.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/81 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.