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

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

(1) In these Regulations—
“the Act” means the Tax Credits Act 2002;
“child” has the same meaning as it has in the Child Tax Credit Regulations 2002 ;
“couple” has the meaning given by section 3(5A) of the Act;
“Crown servant posted overseas” has the meaning given in regulation 5(2);
“partner” means where a person is a member of a ... couple, the other member of that couple;
“qualifying young person” has the meaning given in regulation 2, read with regulation 5, of the Child Tax Credit Regulations 2002;
“relative” means brother, sister, ancestor or lineal descendant.
(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.

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Source: https://www.legislation.gov.uk/uksi/2003/654/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-residence-regulations-2003/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.