Regulation 2 Interpretation

In these Regulations—

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

• F1“appropriate office” means F2any office specified in writing by the Board;

• F3“armed forces independence payment’’ means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;

• “the Board” means the Commissioners F4for Her Majesty’s Revenue and Customs;

• F5...

• F6“couple” has the meaning given by section 3(5A) of the Act;

• ...

• “disability element” shall be construed in accordance with section 11(4) of the Act;

• “joint claim” has the meaning given by section 3(8) of the Act;

• F7...

• F8“personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012 F9or Part 5 of the Welfare Reform (Northern Ireland) Order 2015;

• F10“relevant authority” means—

  1. (a)

     the Board;

  2. (b)

     the Secretary of State or the Department for F11Communities in Northern Ireland; F12...

  3. (c)

     a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;F13 or,

  4. (d)

     the Department of Employment Affairs and Social Protection in Ireland, in connection with a claim to a child tax credit made pursuant to Part IV Section 4 of the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019.

• “severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations M1;

• “single claim” has the meaning given by section 3(8) of the Act;

• “tax year” means a period beginning on 6th April in one year and ending with 5th April in the next;

• ...

• “the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.