The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999

Interpretation

2.  In these Regulations unless the context otherwise requires—

“the principal Regulations” means the Social Security and Child Support (Decisions and Appeals) Regulations 1999(1) and “regulation” means a regulation of the principal Regulations;

“tax credit” means working families' tax credit or disabled person’s tax credit, construing those terms in accordance with section 1(1) of the Tax Credits Act 1999.

(1)

S.I. 1999/991; relevant amending instruments are S.I. 1999/1623 and 1999/1662 (C. 47).