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 Comben House, Farriers Way, Netherton, Merseyside or any other office specified in writing by the Board];

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

•   [F2 “couple” has the meaning given by section 3(5A) of the Act;]

• “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;

• F3 ...

• [F4 “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;

• F3 ...

• “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 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)

F3 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)

F4 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.