The Child Tax Credit Regulations 2002

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InterpretationU.K.

2.—(1) In these Regulations, unless the context otherwise requires—

[F1“A”, as a noun, has the meaning given by regulation 7(2A);]
“the Act” means the Tax Credits Act 2002;
“advanced education” means F2...—
(a)
a course in preparation for a degree, a diploma of higher education, a higher national diploma, a higher national diploma or higher national certificate of Edexcel or the Scottish Qualifications Authority, or a teaching qualification; or
(b)
any other course which is of a standard above ordinary national diploma, a national diploma or national certificate of Edexcel F3..., a general certificate of education (advanced level), [F4or Scottish national qualifications at higher or advanced higher level];
[F5“approved training” has the meaning given by regulation 1(3) of the Child Benefit (General) Regulations 2006;]
[F6“armed forces independence payment’’ means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;]
[F7“the Board” means the Commissioners [F8for Her Majesty’s Revenue and Customs];]
“the Careers Service” means—
(a)
in England and Wales, a person with whom the Secretary of State or the National Assembly of Wales has made arrangements under section 10(1) of the Employment Act M1, and a [F9local authority] to whom the Secretary of State or the National Assembly of Wales has given a direction under section 10(2) of that Act,
(b)
in Scotland, a person with whom the Scottish Ministers have made arrangements under section 10(1) of the Employment Act and any education authority to which a direction has been given by the Scottish Ministers under section 10(2) of that Act, and
(c)
F10...
“child” means a person who has not attained the age of sixteen F11...;
“claimant” has the meaning in section 9(8) of the Act, [F12except in regulations 7 and 9 to 14 (for which see regulations 7(1) and 13(13) to (15))];
“the Connexions Service” means a person of any description with whom the Secretary of State has made an arrangement under section 114(2)(a) of the Learning and Skills Act 2000 M2 and section 10(1) of the Employment Act, and any person to whom he has given a direction under section 114(2)(b) of the former Act and section 10(2) of the latter Act;
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 M3;
[F13“couple” has the meaning given by section 3(5A) of the Act;]
“custodial sentence”—
(a)
in England and Wales, has the meaning in section 76 of the Powers of Criminal Courts (Sentencing) Act 2000 M4 [F14or section 222 of the Sentencing Code],
(b)
in Scotland, means detention under a sentence imposed by a court under sections 44, 205, 207 or 208 of the Criminal Procedure (Scotland) Act 1995 M5, and
(c)
in Northern Ireland, means a custodial sentence under the Criminal Justice (Children) (Northern Ireland) Order 1998 M6;
“disability living allowance” means a disability living allowance under section 71 of the Contributions and Benefits Act;
“the Employment Act” means the Employment and Training Act 1973;
“the family element of child tax credit” and “the individual element of child tax credit” shall be construed in accordance with section 9(3) of the Act;
F15...
[F16“income support” means income support under section 124 of the Contributions and Benefits Act;]
“joint claim” and “single claim” shall be construed in accordance with section 3(8) of the Act;
“looked after by a local authority” has the meaning in section 22 of the Children Act 1989 M7, [F17section 74 of the Social Services and Well-being (Wales) Act 2014,] section 17(6) of the Children (Scotland) Act 1995 M8 or (in Northern Ireland) Article 25 of the Children (Northern Ireland) Order 1995 M9 (with the modification that for the reference to a local authority there is substituted a reference to an authority within the meaning in Article 2 of that Order) [F18, and (in Scotland) includes a child in respect of which a child assessment order within the meaning of section 35 of the Children’s Hearings (Scotland) Act 2011 has been made or a child protection order within the meaning of section 37 of that Act has been made.];
the “main responsibility test” has the meaning given in Rule 2.2. of regulation 3;
the “normally living with test” has the meaning given in Rule 1.1. of regulation 3;
[F19“old style JSA” means a jobseeker’s allowance under the Jobseekers Act 1995 as that Act has effect apart from the amendments made by Part 1 of Schedule 14 to the Welfare Reform Act 2012 that remove references to an income-based allowance;]
“Part 1” means Part 1 of the Act;
“patient” means a person (other than a person who is serving a custodial sentence) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-patients) Regulations 1975 M10, or the Social Security (Hospital In-patients) Regulations (Northern Ireland) 1975 M11;
[F20“personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012;]
[F21“placing for adoption” means placing for adoption in accordance with—
(a)
the Adoption Agencies Regulations 2005,
(b)
the Adoption Agencies (Wales) Regulations 2005,
(c)
the Adoption Agencies (Scotland) Regulations 2009, or
(d)
the Adoption Agencies Regulations (Northern Ireland) 1989 M12;]
[F22“qualifying body” means–
(a)
the Careers Service or Connexions Service;
(b)
the Ministry of Defence;
(c)
in Northern Ireland, the Department for [F23Communities, the Department for the Economy or the Education Authority]; or
(d)
for the purposes of applying Council Regulation (EEC) No. 1408/71 [F24and Regulation (EC) No 883/2004 of the European Parliament and of the Council], any corresponding body in another member state;]
“qualifying young person” means a person, other than a child, who—
(a)
has not attained the age of [F25twenty], and
(b)
satisfies the conditions in regulation 5(3) and (4);
F26...
F27...
“remunerative work” means work which is—
(a)
done for payment or in expectation of payment,
(b)
undertaken for not less than 24 hours a week, calculated in accordance with regulation 4(3) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 M13, and
(c)
not excluded from the meaning of engagement in remunerative work by regulation 4(2) of those Regulations;
and other expressions have the same meanings as defined in the Act.
[F28“step-parent”, in relation to A, means a person who is not A’s parent but—
(a)
is a member of a couple, the other member of which is a parent of A, where both are responsible for A; or
(b)
was previously a member of—
(i)
a couple, the other member of which was a parent of A, or
(ii)
a polygamous unit (within the meaning of the Tax Credits (Polygamous Marriages) Regulations 2003), another member of which was a parent of A,
if immediately prior to ceasing to be a member of that couple or that polygamous unit the person was, and has since remained, responsible for A;]

(2) In the application of these Regulations to Northern Ireland, a reference to a provision of an enactment which applies only to Great Britain or England and Wales, shall be construed, so far as necessary, as including a reference to the corresponding enactment applying to Northern Ireland.

Textual Amendments

F1Words in reg. 2(1) inserted (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 3(a)

F2Words in reg. 2(1) omitted (4.6.2014) by virtue of The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014 (S.I. 2014/1231), regs. 1, 3(2)(a)

F3Words in reg. 2(1) omitted (26.11.2003) by virtue of The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 17(2)(i)

F4Words in reg. 2(1) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 17(2)(ii)

F5Words in reg. 2 inserted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 3(2)

F6Words in reg. 2(1) inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 26(2)

F7Words in reg. 2 added (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738), regs. 1, 3(a)

F8Words in reg. 2 substituted (6.4.2006) by The Child Tax Credit (Amendment) Regulations 2006 (S.I. 2006/222), regs. 1(1), 3(3)

F9Words in reg. 2(1) substituted (5.5.2010) by The Local Education Authorities and Children’s Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010 (S.I. 2010/1172), art. 1(1), Sch. 3 para. 46

F10Words in reg. 2 omitted (6.4.2003) by virtue of The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738), regs. 1, 3(b)

F11Words in reg. 2(1) omitted (1.9.2008) by virtue of The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 7(2)