The Tax Credits (Claims and Notifications) Regulations 2002

InterpretationU.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.