Regulation 2 Interpretation

In these regulations—

• “the 1992 Act” means the Social Security Contributions and Benefits Act 1992^f1;

• “the 1992 (Northern Ireland) Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2;

• “the 2002 Act” means the Tax Credits Act 2002^f3;

• “the 2003 Act” means the Income Tax (Earnings and Pensions) Act 2003^f4;

• “the 2012 Act” means the Welfare Reform Act 2012^f5;

• “the Act” means the Legal Aid, Sentencing and Punishment of Offenders Act 2012;

• “relevant year” means, in relation to an information request under section 22(1) of the Act, the tax year in which that request is made; and

• “tax year” has the meaning given in section 4 of the Income Tax Act 2007^f6.