Regulation 1 Citation, commencement, duration and interpretationI1

These Regulations may be cited as the Tax Credits (Appeals) (No. 2) Regulations 2002 and shall come into force on 1st January 2003.

These Regulations shall cease to have effect on such day as is appointed by order made under section 63(1) of the Tax Credits Act 2002^f1 (tax credits appeals etc.: temporary modifications).

In these Regulations, unless the context otherwise requires—

• “the Act” means the Social Security Act 1998;

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

• “the Appeals Regulations” means the Tax Credits (Appeals) Regulations 2002^f2;

• “the Decisions and Appeals Regulations” means the Social Security and Child Support (Decisions and Appeals) Regulations 1999^f3;

• “the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002^f4;

• “appeal” means an appeal under section 38 of the 2002 Act;

• “an application for a direction” means an application for a direction to close down an enquiry made under section 19(9) of the 2002 Act;

• F1...

• F2...

• F3 “couple” means—

  1. (a)

     two people who are married to, or civil partners of, each other and are members of the same household; or

  2. (b)

     two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;

• “court” means the High Court, the Court of Appeal, the Court of Session, the High Court or Court of Appeal in Northern Ireland, the House of Lords or the Court of Justice of the European Community;

• F4...

• F5...

• F6...

• “joint claim” means a claim made under section 3(3)(a) of the 2002 Act and any reference in these Regulations to “joint claimant” shall be construed accordingly;

• F7...

• F8...

• F9...

• F10...

• F11...

• “partner” meansF12... the other member of F13a couple;

• “party to the proceedings” means the Board and any other person—

  1. (a)

     who is an appellant in an appeal brought against a decision or determination set out in section 38 of the 2002 Act;

  2. (b)

     who is an applicant for a direction to close down an enquiry under section 19(9) of the 2002 Act;

  3. (c)

     who is a defendant (or defender) in penalty proceedings brought under paragraph 3 of Schedule 2 to the 2002 Act;

  4. (d)

     who is a person with a right of appeal or a right to make an application for a direction under regulation 3;

• F14...

• F15...

• F16...

• “single claim” means a claim made under section 3(3)(b) of the 2002 Act;

• “tax credit” means child tax credit or working tax credit, construing those terms in accordance with section 1(1) and (2) of the 2002 Act, and any reference in these Regulations to “child tax credit” or “working tax credit” shall be construed accordingly.