# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 148: Interpretation of Chapters 1 and 2

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

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) 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 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 or, in Northern Ireland, the Jobseeker’s Allowance Regulations (Northern Ireland) 1996;
“jobseeker’s allowance” means benefit payable under—
(a)the Jobseekers Act 1995, or
(b)in Northern Ireland, the Jobseekers (Northern Ireland) Order 1995;
“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).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/148 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.