The Tax Credits (Payments by the Commissioners) Regulations 2002

Interpretation U.K.

2.  In these Regulations—

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

• F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• [F2 “the Commissioners” means Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);]

• [F3 “couple” has the meaning given by section 3(5A) of the Act;]

• “employee” and “employer” have the meaning given by section 25(5) of the Act;

• F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “period of award” shall be construed in accordance with section 5 of the Act;

• “the relevant tax year” means the whole or part of the tax year for which an award of a tax credit has been made to a person or persons (referred to in section 24(4) of the Act);

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

• F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in reg. 2 omitted (29.8.2005) by virtue of The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(3)(a)

F2 Words in reg. 2 inserted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(3)(b)

F3 Words in reg. 2 inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(2)(a)

F4 Words in reg. 2 omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(2)(b)