The Child Tax Credit Regulations 2002

Interpretation U.K.

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

• “the Act” means the Tax Credits Act 2002;

• “advanced education” means full-time education for the purposes of—

  (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 F1 ..., a general certificate of education (advanced level), [F2 or Scottish national qualifications at higher or advanced higher level];

• [F3 “the Board” means the Commissioners of Inland Revenue;]

• “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 local education 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)

  F4 ...

• “child” means a person who has not attained the age of sixteen or who falls within the terms of regulation 4;

• “claimant” has the meaning in section 9(8) of the Act, except in regulation 7, where that expression and “joint claimants” have the meanings given in regulation 7(1);

• “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 ;

• “custodial sentence”—

  (a)

  in England and Wales, has the meaning in section 76 of the Powers of Criminal Courts (Sentencing) Act 2000 M4 ,

  (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;

• “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 , 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);

• 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;

• “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 ;

• “placing for adoption” means placing for adoption in accordance with the Adoption Agencies Regulations 1983 M12 , the Adoption Agencies (Scotland) Regulations 1984 M13 or the Adoption Agencies Regulations (Northern Ireland) 1989 M14 ;

• “qualifying young person” means a person, other than a child, who—

  (a)

  has not attained the age of nineteen, and

  (b)

  satisfies the conditions in regulation 5(3) and (4);

• “recognised educational establishment” means an establishment recognised by the Secretary of State, the Scottish Ministers or the Department for Employment and Learning, as the case may be, as being, or as comparable to, a university, college or school;

• “relevant training programme” means—

  (a)

  arrangements made under section 2 of the Employment Act M15 , section 2 of the Enterprise and New Towns (Scotland) Act 1990 M16 or section 1 of the Employment and Training Act (Northern Ireland) 1950 M17 ,

  (aa)

  [F5 provision secured by the Learning and Skills Council for England or the National Council for Education and Training for Wales under Parts 1 or 2 of the Learning and Skills Act 2000;]

  (b)

  arrangements made by the Secretary of State for persons enlisted in Her Majesty’s forces for any special term of service specified in regulations made under section 2 of the Armed Forces Act 1966 M18 , or

  (c)

  for the purposes of the application of Council Regulation (EEC) No. 1408/71 M19 , any corresponding provisions operated in another member State,

• “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 M20 , 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.

(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

F1 Words 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)

F2 Words 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)

F3 Words in reg. 2 added (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738), regs. 1, 3(a)

F4 Words 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)

F5 Words in reg. 2 inserted (6.4.2003) by The Child Tax Credit (Amendment) Regulations 2003 (S.I. 2003/738), regs. 1, 3(c)

Marginal Citations

M1 1973 c.50.

M2 2000 c.21.

M3 1992 c.4.

M4 2000 c.6.

M5 1995 c.46.

M6 S.I. 1998/1504 (N.I. 9).

M7 1989 c.41.

M8 1995 c.36.

M9 S.I. 1995/7559 (N.I. 2).

M10 S.I. 1975/555.

M11 S.R. 1975 No. 109.

M12 S.I. 1983/1964.

M13 S.I. 1984/988.

M14 S.R. 1989 No. 253.

M15 Section 2 was substituted by section 25(1) of the Employment Act 1988 (c.19).

M16 1990 c.35.

M17 1950 c.29 (N.I.): section 1(1) and (1A) were substituted by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10)).

M18 1966 c.45.

M19 O.J. No. L149, 5.7.1971, restated in amended form in Council Regulation (EEC) No. 2001/83 (O.J. No. L230, 22.8.1983).

M20 S.I. 2002/2005.