# The Tax Credits (Payments by the Commissioners) Regulations 2002, Regulation 2: Interpretation

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

In these Regulations—
“the Act” means the Tax Credits Act 2002;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“the Commissioners” means Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);
“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;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“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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Source: https://www.legislation.gov.uk/uksi/2002/2173/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.