Citation, commencement and effect1

Interpretation2

• “the Act” means the Tax Credits Act 2002, and a reference without more to a numbered section is a reference to the section of the Act bearing that number;

• F2“armed forces independence payment’’ means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;

• “the Board” means the Commissioners of Inland Revenue;

• “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 M1;

• “child” has the same meaning as it has in the Child Tax Credit Regulations 2002 M2;

• “claim” means a claim for working tax credit and “joint claim” and “single claim” have the meanings respectively assigned in F19section 3(8);

• “claimant” means the person making a claim and, in the case of a joint claim, means either of the claimants;

• F32“contributory employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform ActF18(“the 2007 Act”) as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance, and a contributory allowance under Part 1 of the 2007 Act as that Part has effect apart from those provisions;

• F27“coronavirus” means severe acute respiratory syndrome coronavirus 2;

• F27“Coronavirus Job Retention Scheme” means the scheme of that name established under the direction given by the Chancellor of the Exchequer under section 76 of the Coronavirus Act 2020 on 15th April 2020 (as that Scheme has effect from time to time);

• F27“coronavirus-impacted worker” has the meaning given by regulation 7E(3); and

• F16“couple” has the meaning given by section 3(5A) of the Act

• “the determination of the maximum rate” means the determination of the maximum rate of working tax credit;

• F15“employed”, except in the expression “self-employed”, means employed under a contract of service or apprenticeship where the earnings under the contract are chargeable to income tax as employment income under Parts 2 to 7 of the Income Tax (Earnings and Pensions) Act 2003F3otherwise than by reason of Chapter 8 of Part 2 of that Act (deemed employment in respect of arrangements made by intermediaries).;

• F8“employment zone” means an area within Great Britain—

  1. a

     subject to a designation for the purposes of the Employment Zones Regulations 2003 by the Secretary of State, or

  2. b

     F5listed in the Schedule to the Employment Zones (Allocation to Contractors) Pilot Regulations 2006

  pursuant to section 60 of the Welfare Reform and Pensions Act 1999;

• “employment zone programme” means a programme which is—

  1. a

     established for one or more employment zones, and

  2. b

     designed to assist claimants for a jobseeker’s allowance to obtain sustainable employment;

• F27“furloughed employee under the Coronavirus Job Retention Scheme” means a person who is within paragraph 6.1 of the Schedule to the direction given by the Chancellor of the Exchequer under section 76 of the Coronavirus Act 2020 F17or a person who is within paragraph 10.1 of the Schedule to the further direction given by the Chancellor under section 76 of that Act on 25th June 2020;

• F10“initial claim” shall be construed in accordance with regulation 9A;

• F14“limited capability for work credit” refers to a credit under regulation 8B(1) of the Social Security (Credits) Regulations 1975 where paragraph (2)(a)(iv) or (2)(a)(v) of that regulation applies, and which follows the cessation of the entitlement period of contributory employment and support allowance;

• “local authority” means—

  1. a

     in relation to England, the council of a county or district, a metropolitan district, a London Borough, the Common Council of the City of London or the Council of the Isles of Scilly;

  2. b

     in relation to Wales, the council of a county or county borough; or,

  3. c

     in relation to Scotland, a council constituted under section 2 of the Local Government, etc. (Scotland) Act 1994 M3;

• F4“partner” means a member of a F13... couple making a joint claim;

• “patient” means a person (other than a person who is serving a sentence, imposed by a court, in a prison or youth custody institution or, in Scotland, a young offenders’ institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations F202005;

• “period of award” shall be construed in accordance with F1section 5;

• F9“personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012;

• “qualifying young person” means a person who satisfies regulation 5 of the Child Tax Credit Regulations 2002;

• “relevant child care charges” has the meaning given by regulation 14;

• F24“Scottish disability assistance” means a payment made by the Scottish ministers under section 31 of the Social Security (Scotland) Act 2018;

• F6...

• F23“self-employed” means engaged in carrying on a trade, profession or vocation on a commercial basis and with a view to the realisation of profits, either on one’s own account or as a member of a business partnership and the trade, profession or vocation is organised and regular;

• “sports award” means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 M4 out of sums allocated to it for distribution under that section;

• “surrogate child” means a child in respect of whom an order has been made under section 30 of the Human Fertilisation and Embryology Act 1990 M5F25(parental orders) or section 54 of the Human Fertilisation and Embryology Act 2008 (parental orders);

• F6...

• “training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—

  1. a

     out of public funds by a Government department or by or on behalf of the Secretary of State, Scottish Enterprise or Highlands and Islands Enterprise or the Department for F31Communities or the Department for the Economy (“the relevant paying authority”);

  2. b

     to a person in respect of his maintenance or in respect of a member of his family; and

  3. c

     for the period, or part of the period, during which he is following a course of training or instruction—

     1. i

        provided by, or in pursuance of arrangements made with, the relevant paying authority, or

     2. ii

        approved by the relevant paying authority in relation to him,

     but does not include an allowance, paid by a Government department, Northern Ireland department or the Scottish Executive to or in respect of a person by reason of the fact that he is training as a teacher, or is following a course of full-time education, other than under arrangements made under section 2 of the Employment and Training Act 1973 M6, section 2 or 3 of the Disabled Persons (Employment) Act (Northern Ireland) 1945 M7, or section 1(1) of the Employment and Training Act (Northern Ireland) 1950 M8;

• F26“training for work” shall be construed in accordance with regulation 9B;

• “week” means a period of seven days beginning with midnight between Saturday and Sunday.

• F7“the Welfare Reform Act” means the Welfare Reform Act 2007.

Other elements of working tax credit3