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Changes over time for: Section 2


Timeline of Changes
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Version Superseded: 20/06/2016
Status:
Point in time view as at 08/04/2013. This version of this provision has been superseded.

Status
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Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the The Tax Credits (Claims and Notifications) Regulations 2002, Section 2.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
InterpretationU.K.
2. In these Regulations—
“the Act” means the Tax Credits Act 2002;
[“appropriate office” means Comben House, Farriers Way, Netherton, Merseyside or any other office specified in writing by the Board];
[“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 of Inland Revenue;
[“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;
...
[“personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012;]
[“relevant authority” means—
(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 ;
“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;
...
“the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.
Textual Amendments
Marginal Citations
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