Regulation 2 InterpretationI1

In these Regulations –

• “the 1996 Act” means the Education Act 1996;

• “Child Tax Credit” and “Working Tax Credit” have the same meaning as in the Tax Credits Act 2002^f1;

• “annual income” means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 2002^f2.