Tax Credits Act 1999

18 Interpretation

In this Act, except where the context otherwise requires—

• “appeal tribunal” means an appeal tribunal constituted under Chapter I of Part I of the [1998 c. 14.] Social Security Act 1998 or Chapter I of Part II of the [S.I. 1998/1506 (N.I.10).] Social Security (Northern Ireland) Order 1998;

• “the Board” means the Commissioners of Inland Revenue;

• “the Department” means the Department of Health and Social Services for Northern Ireland;

• “employer” and “employee” shall be construed in accordance with section 6 above;

• “General Commissioners” and “Special Commissioners” have the same meanings as in the [1970 c. 9.] Taxes Management Act 1970;

• “payment period” means a period for which amounts are payable to a person by virtue of—

  (a)

  section 128(3) of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 (family credit) or section 129(6) of that Act (disability working allowance); or

  (b)

  section 127(3) or 128(6) of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland);

• “tax credit” means working families' tax credit or disabled person’s tax credit;

• “tax year” means any period of a year beginning on 6th April.