Regulation 184A Interpretation of Chapter 5F1

In this Chapter—

• “award” means an award of employment and support allowance;

• “claim” means a claim for employment and support allowance;

• “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”;

• “employment and support allowance” means benefit payable under—

  1. (a)

     the Welfare Reform Act 2007, or

  2. (b)

     in Northern Ireland, the Welfare Reform Act (Northern Ireland) 2007;

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