Regulation 2 Interpretation

In these Regulations, unless the context otherwise requires—

• “the 1998 Act” means the Social Security Act 1998, as applied and modified by the Tax Credits (Appeals) Regulations 2002;

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

• “appeal” means an appeal which by virtue of section 63 of the 2002 Act is from an appeal tribunal to a Social Security Commissioner;

• “appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 1 of the 1998 Act;

• “authorised officer” means an officer authorised by the Lord Chancellor, or in Scotland by the Secretary of State, in accordance with paragraph 6 of Schedule 4 to the 1998 Act;

• “chairman” means—

  1. (i)

     the person who was the chairman or the sole member of the appeal tribunal which gave the decision against which leave to appeal is being sought; or

  2. (ii)

     any other person authorised to deal with applications for leave to appeal to a Commissioner against that decision under section 14 of the 1998 Act;

• “joint claimant” means a person making a claim under section 3(3)(a) of the 2002 Act;

• “legally qualified” means being a solicitor or barrister, or in Scotland, a solicitor or advocate;

• “month” means a calendar month;

• “office” means an Office of the Social Security Commissioners;

• “party” means a party to the proceedings;

• “penalty proceedings” means proceedings taken under Schedule 2 of the 2002 Act;

• “proceedings” means any proceedings before a Commissioner, whether by way of an application for leave to appeal to, or from, a Commissioner, or by way of an appeal, or otherwise;

• “respondent” means—

  1. (i)

     any person or organisation other than the applicant or appellant who is one of the principal parties as defined in section 13 of the 1998 Act;

  2. (ii)

     any other person taking part in the proceedings in accordance with section 14 of the 1998 Act or at the direction or with the leave of the Commissioner;

• “summons”, in relation to Scotland, corresponds to “citation” and regulation 20 shall be construed accordingly;

• “tax credit” means a child tax credit or a working tax credit, construing those terms in accordance with section 1(1) and (2) of the 2002 Act.