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—

    1. a

      the Board;

    2. b

      the Secretary of State or the Department for F9Communities in Northern Ireland; F11...

    3. c

      a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;F12 or,

    4. 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.

  • “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.