# The Tax Credits (Immigration) Regulations 2003, Regulation 2: Interpretation

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

In these Regulations–
“the Act” means the Tax Credits Act 2002;
“the Child Tax Credit Regulations” means the Child Tax Credit Regulations 2002 ;
“couple” has the meaning given by section 3(5A) of the Act;
“immigration rules” has the meaning given by section 33 of the Immigration Act 1971 ;
“joint claim” has the meaning given by section 3(8) of the Act;
“limited leave” has the meaning given by section 33 of the Immigration Act 1971;
...
“person subject to immigration control” has the meaning in section 115(9) of the Immigration and Asylum Act 1999 ;
“refugee” means a person who has been recorded by the Secretary of State as a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967 ;
“tax credit” refers to either child tax credit or working tax credit and references to tax credits are to both of them;
“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/2003/653/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-immigration-regulations-2003/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.