Part 3 InterpretationI1

In this Schedule—

• F1“annual income” means the income for the tax year calculated in accordance with the Tax Credits (Definition and Calculation of Income) Regulations 2002;

• “child tax credit” has the meaning given in Part 1 of the Tax Credits Act 2002;

• “documentary evidence” includes copies of documents;

• F2“earned income” means a person’s earned income calculated in accordance with Chapter 2 of Part 6 of the Universal Credit Regulations 2013;

• “member of the work-related activity group” means a person who has or is treated as having limited capability for work under Part 5 of the Employment and Support Allowance Regulations 2008 other than by virtue of regulation 30 of those Regulations;

• “parental responsibility” has the meaning given in section 3 of the Children Act 1989;

• “qualifying component” means—

  1. (a)

     child tax credit which includes a disability or severe disability element;

  2. (b)

     a disabled child premium;

  3. (c)

     a disability premium, enhanced disability premium or severe disability premium;

  4. (d)

     a pensioner premium, higher pensioner premium or enhanced pensioner premium.

• F3“relevant assessment period” means an assessment period beginning on a date no earlier than 6 months before the date on which the scheme year starts, where “assessment period” has the meaning given in regulation 21 of the Universal Credit Regulations 2013;

• “universal credit” has the meaning given in section 1 of the Welfare Reform Act 2012;