PART 1 GENERAL
Interpretation2
In these Regulations—
“the Act” means the Tax Credits Act 2002;
F4“appropriate office” means F8any office specified in writing by the Board;
F5“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 F10for Her Majesty’s Revenue and Customs;
F13...
F2“couple” has the meaning given by section 3(5A) of the Act;
F13...
“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...
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;
F1“relevant authority” means—
- a
the Board;
- b
the Secretary of State or the Department for F9Communities in Northern Ireland; F11...
- c
a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;F12 or,
- d
the Department of Employment Affairs and Social Protection in Ireland, in connection with a claim to a child tax credit made pursuant to Part IV Section 4 of the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019.
- a
“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.