In these Regulations—

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

• “appropriate office” means an office of—

  1. (a)

     the Board,

  2. (b)

     the Department for Work and Pensions, or

  3. (c)

     the Department for Social Development in Northern Ireland;

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

• “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;

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

• “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;

• “unmarried couple” has the meaning given by section 3(6) of the Act;

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