{
  "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-2",
  "json_url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-2.json",
  "legislation": "uksi/2002/2173",
  "legislation_title": "The Tax Credits (Payments by the Commissioners) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Tax Credits Act 2002;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“the Commissioners” means Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);\n“couple” has the meaning given by section 3(5A) of the Act;\n“employee” and “employer” have the meaning given by section 25(5) of the Act;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n“period of award” shall be construed in accordance with section 5 of the Act;\n“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);\n“tax year” means a period beginning with 6th April in one year and ending with 5th April in the next;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 omitted (29.8.2005) by virtue of The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 inserted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(3)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2 inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(2)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2 omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 6(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2173/regulation/2",
    "retrieved_at": "2026-10-29T06:50:26.143349+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}