# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 184A: Interpretation of Chapter 5


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—
(a)the Welfare Reform Act 2007, or
(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).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/184A (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.