Interpretation2

1

In these Regulations—

  • “the Act” means the Tax Credits Act 2002;

  • “child” has the same meaning as it has in the Child Tax Credit Regulations 2002 M1;

  •  F1“couple” has the meaning given by section 3(5A) of the Act;

  • “Crown servant posted overseas” has the meaning given in regulation 5(2);

  • “partner” means where a person is a member of a F2... couple, the other member of that couple;

  • “qualifying young person” has the meaning given in regulation 2, read with regulation 5, of the Child Tax Credit Regulations 2002;

  • “relative” means brother, sister, ancestor or lineal descendant.

2

In these Regulations a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.