The Tax Credits (Claims and Notifications) Regulations 2002

Interpretation

2.  In these Regulations—

“the Act” means the Tax Credits Act 2002;

“appropriate office” means an office of—

(a)

the Board,

(b)

the Department for Work and Pensions, or

(c)

the Department for Social Development in Northern Ireland;

“the Board” means the Commissioners of Inland Revenue;

“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;

“married couple” has the meaning given by section 3(5) of the Act;

“severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations(1);

“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;

“unmarried couple” has the meaning given by section 3(6) of the Act;

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

(1)

S.I. 2002/2005.