The Tax Credits (Claims and Notifications) Regulations 2002

Interpretation U.K.

2.  In these Regulations—

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

• [F1 “appropriate office” means [F2 any] office specified in writing by the Board];

• [F3 “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 [F4 for Her Majesty’s Revenue and Customs];

• F5 ...

• [F6 “couple” has the meaning given by section 3(5A) of the Act;]

• F5 ...

• “disability element” shall be construed in accordance with section 11(4) of the Act;

• “joint claim” has the meaning given by section 3(8) of the Act;

• F7 ...

• [F8 “personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012 [F9 or Part 5 of the Welfare Reform (Northern Ireland) Order 2015];]

• [F10 “relevant authority” means—

  (a)

  the Board;

  (b)

  the Secretary of State or the Department for [F11 Communities] in Northern Ireland; F12 ...

  (c)

  a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;][F13 or,

  (d)

  the Department of Employment Affairs and Social Protection in Ireland, in connection with a claim to a child tax credit made pursuant to Part IV Section 4 of the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019.]

• “severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations M1 ;

• “single claim” has the meaning given by section 3(8) of the Act;

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

• F7 ...

• “the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

Textual Amendments

F1 Words in reg. 2 substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 12

F2 Word in reg. 2 substituted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 3(2)

F3 Words in reg. 2 inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 27(2)

F4 Words in reg. 2 substituted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 4(2)(c)

F5 Words in reg. 2 omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(2)

F6 Words in reg. 2 inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 5(2)(a)

F7 Words in reg. 2 omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 5(2)(b)

F8 Words in reg. 2 inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 31(2)

F9 Words in reg. 2 inserted (N.I.) (20.6.2016) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228), regs. 1, 24

F10 Words in reg. 2 inserted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(1)

F11 Word in reg. 2 substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 5(2)

F12 Word in reg. 2 omitted (coming into force in accordance with reg. 1(2)(b) of the amending S.I.) by virtue of The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/713), reg. 3(a) (see S.I. 2019/622, art. 1 and S.I. 2019/128, reg. 1(2)); 2020 c. 1, Sch. 5 para. 1(1)

F13 Words in reg. 2 inserted (coming into force in accordance with reg. 1(2)(b) of the amending S.I.) by The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/713), reg. 3(b) (see S.I. 2019/622, art. 1 and S.I. 2019/128, reg. 1(2)); 2020 c. 1, Sch. 5 para. 1(1)

Marginal Citations

M1 S.I. 2002/2005.