{
  "url": "https://openlegislation.uk/tax-credits-residence-regulations-2003/regulation-2",
  "json_url": "https://openlegislation.uk/tax-credits-residence-regulations-2003/regulation-2.json",
  "legislation": "uksi/2003/654",
  "legislation_title": "The Tax Credits (Residence) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-residence-regulations-2003",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the Act” means the Tax Credits Act 2002;\n“child” has the same meaning as it has in the Child Tax Credit Regulations 2002 ;\n“couple” has the meaning given by section 3(5A) of the Act;\n“Crown servant posted overseas” has the meaning given in regulation 5(2);\n“partner” means where a person is a member of a ... couple, the other member of that couple;\n“qualifying young person” has the meaning given in regulation 2, read with regulation 5, of the Child Tax Credit Regulations 2002;\n“relative” means brother, sister, ancestor or lineal descendant.\n(2) In these Regulations a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2(1) inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 8(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(1) 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, 8(2)(b)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2002/2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/654/regulation/2",
    "retrieved_at": "2026-10-29T06:29:16.548434+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."
}