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2. In these Regulations—
“the Act” means the Tax Credits Act 2002;
“appropriate office” means an office of—
the Board,
the Department for Work and Pensions, or
the Department for Social Development in Northern Ireland;
“the Board” means the Commissioners of Inland Revenue;
“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;
“married couple” has the meaning given by section 3(5) of the Act;
“severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations(1);
“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;
“unmarried couple” has the meaning given by section 3(6) of the Act;
“the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.
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