Regulation 2 InterpretationI1

In these Regulations, unless the context otherwise requires—

• “the Act” means the Social Security Act 1986;

• F1“appropriate officer” means the Board or, as the case may be, an officer of the Board;

• “assessment period” means such period as is prescribed in regulations 16 to 19 over which income falls to be calculated;

• “attendance allowance” means—

  1. (a)

     an attendance allowance under section 35 of the Social Security Act^f1;

  2. (b)

     an increase of disablement pension under section 61 or 63 of that Act^f2;

  3. (c)

     a payment under regulations made in exercise of the power conferred by section 159(3)(b) of that Act;

  4. (d)

     an increase of an allowance which is payable in respect of constant attendance under section 5 of the Industrial Injuries and Diseases (Old Cases) Act 1975^f3;

  5. (e)

     a payment by virtue of article 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983^f4 or any analogous payment; or

  6. (f)

     any payment based on need for attendance which is paid as part of a war disablement pension;

• F2“the benefit Acts" means the Contributions and Benefits Act and the Jobseekers Act 1995;

• F3“the Board” means the Commissioners of Inland Revenue;

• F4“the Children Order" means the Children (Northern Ireland) Order 1995;

• “claim” means a claim for F5disabled person’s tax credit;

• “claimant” means a person claiming disabled person’s tax credit;

• “close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or the spouse of any of the preceding persons or, if that person is one of an unmarried couple, the other member of that couple;

• F6“community charge benefit” means community charge benefits under Part VII of the Contributions and Benefits Act as originally enacted;

• “concessionary payment” means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit under the Act, the Social Security Act or the Child Benefit Act 1975^f5 are charged;

• F7“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992;

• F8“Crown property” means property held by Her Majesty in right of the Crown or by a government department or which is held in trust for Her Majesty for the purposes of a government department, except (in the case of an interest held by Her Majesty in right of the Crown) where the interest is under the management of the Crown Estate Commissioners;

• “date of claim” means the date on which the claimant makes, or is treated as making, a claim for disabled person’s tax credit;

• F9“disabled person’s tax credit” means a disabled person’s tax credit under section 129 of the Contributions and Benefits Act;

• “earnings” has the meaning prescribed in regulation 21 or, as the case may be, 24;

• F10“earnings top-up” means the allowance paid by the Secretary of State under the Earnings Top-up Scheme;

• “the Earnings Top-up Scheme” means the Earnings Top-up Scheme 1996;

• “employed earner” shall be construed in accordance with section 2(1)(a) of the Social Security Act^f6;

• F11“employment zones” means an area within Great Britain designated by the Employment Zones Regulations 2000 for the purposes of section 60 of the Welfare Reform and Pensions Act 1999 and an “employment zone programme” means a programme established for an employment zone or zones designed to assist claimants for a jobseeker’s allowance to obtain sustainable employment;

• “employment zone contractor” means a person who is undertaking the provision of facilities in respect of an employment zone programme on behalf of the Secretary of State for Education and Employment;

• F12“extra statutory maternity pay” means a payment or payments made by an employer to an employee during a maternity pay period in order to supplement statutory maternity pay that is paid to that employee for that period;

• “lone parent” means a person who has no partner and who is responsible for, and a member of the same household as, a child or young person;

• F13“lower rate” where it relates to rates of tax has the same meaning as in the Income and Corporation Taxes Act 1988 by virtue of section 832(1) of that Act;

• F14“maternity allowance” shall be construed in accordance with section 35 of the Contributions and Benefits Act;

• F15“maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part III of the Employment Protection (Consolidation) Act 1978;

• “mobility allowance” means an allowance under section 37A of the Social Security Act^f7 ;

• “mobility supplement” means any supplement under article 26A of the Naval, Military and Air Forces etc (Disablement and Death) Service Pensions Order 1983^f8 including such a supplement by virtue of any other scheme or order or under article 25A of the Personal Injuries (Civilians) Scheme 1983^f9 ;

• “net earnings” means such earnings as are calculated in accordance with regulation 22;

• “net profit” means such profit as is calculated in accordance with regulation 25;

• “occupational pension” means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases;

• “partner” means, where a claimant—

  1. (a)

     is a member of a married or unmarried couple, the other member of that couple,

  2. (b)

     is married polygamously to two or more members of the same household, any such member;

• “payment” includes a part of a payment;

• F16“pay period” means the period in respect of which a claimant is, or expects to be normally paid by his employer, being a week, a fortnight, four weeks, a month or other shorter or longer period, as the case may be;

• F17“pension fund holder" means with respect to a personal pension scheme or retirement annuity contract, the trustees, managers or scheme administrators, as the case may be, of the scheme or contract concerned;

• “personal pension scheme” has the same meaning as in F18section 1 of the Pension Schemes Act 1993 and, in the case of a self-employed earner, includes a scheme approved by the Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988;

• “policy of life insurance” means any instrument by which the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life;

• F19“qualifying person” means a person in respect of whom payment has been made from the Fund F20or the Eileen Trust;

• F21“retirement annuity contract" means a contract or trust scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988;

• “self-employed earner” shall be construed in accordance with section 2(1)(b) of the Social Security Act;

• “single claimant” means a claimant who neither has a partner nor is a lone parent;

• “Social Security Act” means the Social Security Act 1975^f10 ;

• F22“sports award" means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc. Act 1993 out of sums allocated to it for distribution under that section;

• F23“statutory maternity pay” and “maternity pay period” shall be construed in accordance with Part XII of the Contributions and Benefits Act;

• “student” has the meaning prescribed in regulation 41;

• “subsistence allowance” means an allowance which an employment zone contractor has agreed to pay to a person who is participating in an employment zone programme, which is equal to the amount of income-based jobseeker’s allowance which that person would have received in a benefit week had it been payable to him, less 50p;

• F24“surrogate child” means a child in respect of whom an order has been made under section 30 of the Human Fertilisation and Embryology Act 1990;

• F25“the Eileen Trust” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;

• “the Fund” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by him on 24th April 1992 or, in Scotland, on 10th April 1992;

• F26“the Independent Living (1993) Fund” means the Trust of that name established by a deed dated 25th February 1993 and made between the Secretary of State for Social Security of the one part and Robin Glover Wendt and John Fletcher Shepherd of the other part;

• “the Independent Living (Extension) Fund” means the Trust of that name established by a deed dated 25th February 1993 and made between the Secretary of State for Social Security of the one part and Robin Glover Wendt and John Fletcher Shepherd of the other part;

• “the Independent Living Fund” means the charitable trust established out of funds provided by the Secretary of State for the purpose of providing financial assistance to those persons incapacitated by or otherwise suffering from very severe disablement who are in need of such assistance to enable them to live independently;

• “the Independent Living Funds” means the Independent Living Fund, the Independent Living (Extension) Fund and the Independent Living (1993) Fund;

• “the Macfarlane (Special Payments) Trust” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;

• “the Macfarlane (Special Payments) (No. 2) Trust” means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;

• “the Macfarlane Trust” means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress among those suffering from haemophilia;

• F27“training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—

  1. (a)

     out of public funds by a Government department or by or on behalf of the Secretary of State F28, the Learning and Skills Council for England, or the National Assembly for Wales, Scottish Enterprise or Highlands and Islands Enterprise;

  2. (b)

     to a person for his maintenance or in respect of a member of his family; and

  3. (c)

     for the period, or part of the period, during which he is following a course of training or instruction provided by, or in pursuance of arrangements made with, that department or approved by that department in relation to him or so provided or approved by or on behalf of the Secretary of State F29, the National Assembly for Wales, Scottish Enterprise or Highlands and Islands Enterprise,

  but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that he is following a course of full-time education, other than an allowance paid pursuant to arrangements made under section 2 of the Employment and Training Act 1973, or that he is training as a teacher;

• F30“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

• F31“water charges” means—

  1. (a)

     as respects England and Wales, any water and sewerage charges under Chapter I of Part V of the Water Industry Act 1991;

  2. (b)

     as respects Scotland, any water and sewerage charges under Schedule 11 to the Local Government Finance Act 1992;

• “week” means a period of seven days beginning with Sunday;

• “week of claim” means the week which includes the date of claim;

• F32“working families' tax credit” means working families' tax credit under section 128 of the Contributions and Benefits Act;

• “year of assessment” has the meaning prescribed in section 832(1) of the Income and Corporation Taxes Act 1988^f11 ;

• “young person” has the meaning prescribed in regulation 8.

Unless the context otherwise requires, any reference in these Regulations to a numbered regulation, Part or Schedule is a reference to the regulation, Part or Schedule bearing that number in these Regulations and any reference in a regulation or Schedule to a numbered paragraph is a reference to the paragraph in that regulation or Schedule bearing that number.