# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 2: Interpretation

Extent: E+W+S+N.I.

In these Regulations—
“the Act” means the Tax Credits Act 2002;
“appropriate office” means any office specified in writing by the Board;
“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 for Her Majesty’s Revenue and Customs;
...
“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;
...
“personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012 or Part 5 of the Welfare Reform (Northern Ireland) Order 2015;
“relevant authority” means—
(a)the Board;
(b)the Secretary of State or the Department for Communities in Northern Ireland; ...
(c)a person providing services to the Board, the Secretary of State or that Department in connection with tax credits; or,
(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 ;
“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.

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.