Regulation 181 Interpretation of Chapter 4

In this Chapter—

• “award” means an award of income support;

• “claim” means a claim for income support;

• “claimant” means a person who has made a claim;

• “Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;

• “income support” means benefit payable under—

  1. (a)

     section 124 of the Social Security Contributions and Benefits Act 1992^f1, or

  2. (b)

     in Northern Ireland, section 123 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2;

• “taxable income support” means any amount of income support which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).