2.—(1) In these Regulations—
“the Act” means the Tax Credits Act 2002;
“child” has the same meaning as it has in the Child Tax Credit Regulations 2002 M1;
[F1“couple” has the meaning given by section 3(5A) of the Act;]
“Crown servant posted overseas” has the meaning given in regulation 5(2);
“partner” means where a person is a member of a F2... couple, the other member of that couple;
“qualifying young person” has the meaning given in regulation 2, read with regulation 5, of the Child Tax Credit Regulations 2002;
“relative” means brother, sister, ancestor or lineal descendant.
(2) In these Regulations a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.
Textual Amendments
F1Words in reg. 2(1) inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 8(2)(a)
F2Words in reg. 2(1) 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, 8(2)(b)
Marginal Citations