Interpretation

2.  In these Regulations—

“award periods” means award periods of disabled person’s tax credit or working families' tax credit;

“the Board” means the Commissioners of Inland Revenue;

“claims” means claims for working families' tax credit or disabled person’s tax credit;

“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 1991(1);

“the Family Credit Regulations” means the Family Credit (General) Regulations 1987(2).

(1)

S.I. 1991/2887.

(2)

S.I. 1987/1973.