InterpretationU.K.
2. In these Regulations—
“the Act” means the Tax Credits Act 2002;
[F1“appropriate office” means [F2any] office specified in writing by the Board];
[F3“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;
[F4“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;
F5...
[F6“personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012 [F7or Part 5 of the Welfare Reform (Northern Ireland) Order 2015];]
[F8“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;
F5...
“the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.
Textual Amendments
F1Words in reg. 2 substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 12
F2Word in reg. 2 substituted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 3(2)
F3Words in reg. 2 inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 27(2)
F4Words 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)
F5Words 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)
F6Words in reg. 2 inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 31(2)
F7Words in reg. 2 inserted (N.I.) (20.6.2016) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228), regs. 1, 24
F8Words 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