{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-148",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-148.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/148",
  "kind": "regulation",
  "number": "148",
  "heading": "Interpretation of Chapters 1 and 2",
  "text": "In Chapters 1 and 2—\n“award” means an award of a jobseeker’s allowance;\n“claim” means a claim for a jobseeker’s allowance;\n“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;\n“Chapter 2 claimant” means—\n(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\n(b) a claimant who is a share fisherman—\n(i)where the JSA Regulations apply, as defined in regulation 156 of those Regulations; and\n(ii)where the Jobseeker’s Allowance Regulations 2013 or Jobseeker’s Allowance Regulations (Northern Ireland) 2016 apply, as defined in regulation 67 of those Regulations;\n“Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;\n“JSA Regulations” means the Jobseeker’s Allowance Regulations 1996 or, in Northern Ireland, the Jobseeker’s Allowance Regulations (Northern Ireland) 1996;\n“jobseeker’s allowance” means benefit payable under—\n(a)the Jobseekers Act 1995, or\n(b)in Northern Ireland, the Jobseekers (Northern Ireland) Order 1995;\n“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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1996/207."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.R. (N.I.) 1996 No. 198."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1995 c. 18."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1995/2705 (N.I. 15)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/148",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}