Regulation 2 Interpretation

In these Regulations—

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

• F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F2“the Commissioners” means Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);

• F3“couple” has the meaning given by section 3(5A) of the Act;

• “employee” and “employer” have the meaning given by section 25(5) of the Act;

• F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “period of award” shall be construed in accordance with section 5 of the Act;

• “the relevant tax year” means the whole or part of the tax year for which an award of a tax credit has been made to a person or persons (referred to in section 24(4) of the Act);

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

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