The Tax Credits (Claims and Notifications) Regulations 2002

InterpretationU.K.

2.  In these Regulations—

  • “the Act” means the Tax Credits Act 2002;

  • [F1“appropriate office” means [F2any] office specified in writing by the Board];

  • [F3“armed forces independence payment’’ means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;]

  • “the Board” means the Commissioners [F4for Her Majesty’s Revenue and Customs];

  • F5...

  • [F6“couple” has the meaning given by section 3(5A) of the Act;]

  • F5...

  • “disability element” shall be construed in accordance with section 11(4) of the Act;

  • “joint claim” has the meaning given by section 3(8) of the Act;

  • F7...

  • [F8“personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012 [F9or Part 5 of the Welfare Reform (Northern Ireland) Order 2015];]

  • [F10“relevant authority” means—

    (a)

    the Board;

    (b)

    the Secretary of State or the Department for [F11Communities] in Northern Ireland; F12...

    (c)

    a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;][F13 or,

    (d)

    the Department of Employment Affairs and Social Protection in Ireland, in connection with a claim to a child tax credit made pursuant to Part IV Section 4 of the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019.]

  • “severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations M1;

  • “single claim” has the meaning given by section 3(8) of the Act;

  • “tax year” means a period beginning on 6th April in one year and ending with 5th April in the next;

  • F7...

  • “the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

Textual Amendments

F12Word in reg. 2 omitted (coming into force in accordance with reg. 1(2)(b) of the amending S.I.) by virtue of The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/713), reg. 3(a) (see S.I. 2019/622, art. 1 and S.I. 2019/128, reg. 1(2)); 2020 c. 1, Sch. 5 para. 1(1)

F13Words in reg. 2 inserted (coming into force in accordance with reg. 1(2)(b) of the amending S.I.) by The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/713), reg. 3(b) (see S.I. 2019/622, art. 1 and S.I. 2019/128, reg. 1(2)); 2020 c. 1, Sch. 5 para. 1(1)

Marginal Citations