# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 118: Interpretation of Chapter 1

Extent: E+W+S+N.I.

(1) In this Chapter—
“allowances” means—
(a)payments by way of attendance allowance within section 173(1) or 175(1) of the Local Government Act 1972,
(b)payments within regulations made under section 18(1) of the Local Government and Housing Act 1989,
(c)payments within regulations made under section 100(1)(a) or (c) of the Local Government Act 2000,
(d)payments by way of attendance allowance within section 47(1) of the Local Government (Scotland) Act 1973, or
(e)payments within regulation 3(1), 4(1) or 5(1) of the Local Government (Payments to Councillors) Regulations (Northern Ireland) 1999;
“councillor” means a person entitled to receive any allowances;
“local council” means the local authority, council, joint authority or joint committee paying allowances.
(2) For the purposes of paragraph (1)—
“council” and “joint committee” are to be read in accordance with section 148(1) of the Local Government Act (Northern Ireland) 1972; and
“local authority” in England and Wales has the meaning given in section 270(1) of the Local Government Act 1972, and in Scotland has the meaning given in section 235(1) of the Local Government (Scotland) Act 1973.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/118 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-118
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.