board and lodging accommodationmeans accommodation provided to a person or, if he is a member of a family, to him or any other member of his family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which both are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of his family) and are consumed in that accommodation or associated premises.”
personal pension schemehas the same meaning as in section 191 of the Administration Act 1992 and, in the case of a self-employed earner, includes a scheme approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988”
qualifying premiummeans any premium which is payable periodically in respect of a retirement annuity contract or a personal pension scheme and is so payable on or after the date of claim;
quartermeans the period of 3 months beginning on 1st April, 1st July, 1st October or 1st January, as the case may be.”
retirement annuity contractmeans an annuity contract for the time being approved by the Board of Inland Revenue as having for its main object the provision of a life annuity in old age or the provision of an annuity for a partner or dependant and in respect of which relief from income tax may be given on any premium. 12 The amount in respect of any qualifying premium shall be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period;
the Council Tax Benefit Regulationsmeans the Council Tax Benefit (General) Regulations 1992.
the Housing Benefit Regulationsmeans the Housing Benefit (General) Regulations 1987;