Interpretation

2.  In these Regulations—

“the Act” means the Tax Credits Act 2002;

“the income threshold” has the meaning given by section 7(1)(a) of the Act;

“period of award” shall be construed in accordance with section 5 of the Act;

“the relevant income” has the meaning given by section 7(3) of the Act;

“tax year” means a period beginning with 6th April in one year and ending with 5th April in the next.