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 [F2 any] 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 [F4 for Her Majesty’s Revenue and Customs];

• [F5 “Coronavirus Job Retention Scheme” means the scheme of that name established under the direction given by the Chancellor of the Exchequer on 15th April 2020 (as that Scheme has effect from time to time);]

• [F6 “couple” has the meaning given by section 3(5A) of the Act;]

• [F7 “critical worker” means a worker in a critical sector listed—

  (a)

  in England in the version of the document entitled “Guidance for schools, childcare providers, colleagues, local authorities in England on maintaining educational provision” published by the Cabinet Office and the Department for Education on 14th May 2020;

  (b)

  in Scotland in the document entitled “Coronavirus (COVID-19): school and early learning closures – guidance about key workers and vulnerable children” published on 31st March 2020;

  (c)

  in Wales in the version of the document entitled “Coronavirus key (critical) workers” published on 18th May 2020; and

  (d)

  in Northern Ireland in the document entitled “General Guidance on COVID-19 for schools;]

• “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;

• F8 ...

• [F9 “personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012 [F10 or Part 5 of the Welfare Reform (Northern Ireland) Order 2015];]

• [F11 “relevant authority” means—

  (a)

  the Board;

  (b)

  the Secretary of State or the Department for [F12 Communities] 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;

• F8 ...

• “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 Word 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)

F3 Words 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)

F4 Words in reg. 2 substituted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 4(2)(c)

F5 Words in reg. 2 inserted (23.5.2020) by virtue of The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 4(2)(a)

F6 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)

F7 Words in reg. 2 inserted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 4(2)(b)

F8 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)

F9 Words 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)

F10 Words 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

F11 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)

F12 Word in reg. 2 substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 5(2)

Marginal Citations

M1 S.I. 2002/2005.