PART 1 U.K. GENERAL

Interpretation U.K.

2.  In these Regulations—

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

• “appropriate office” means an office of—

  (a)

  the Board,

  (b)

  the Department for Work and Pensions, or

  (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;

• [F1 “relevant authority” means—

  (a)

  the Board;

  (b)

  the Secretary of State or the Department for Social Development in Northern Ireland; or

  (c)

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

• “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.

Textual Amendments

F1 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)

Marginal Citations

M1 S.I. 2002/2005.