In this Part—

• “child” has the meaning given by section 8(3),

• “the current year income” has the meaning given by section 7(4),

• “employee” and “employer” have the meaning given by section 25(5),

• “the General Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970 (c. 9),

• “the income threshold” has the meaning given by section 7(1)(a),

• “joint claim” has the meaning given by section 3(8),

• “married couple” has the meaning given by section 3(5),

• “overpayment” has the meaning given by section 28(2) and (6),

• “the previous year income” has the meaning given by section 7(5),

• “qualifying remunerative work”, and being engaged in it, have the meaning given by regulations under section 10(2),

• “qualifying young person” has the meaning given by section 8(4),

• “the relevant income” has the meaning given by section 7(3),

• “responsible”, in relation to a child or qualifying young person, has the meaning given by regulations under section 8(2) (for the purposes of child tax credit) or by regulations under section 10(4) (for the purposes of working tax credit),

• “single claim” has the meaning given by section 3(8),

• “the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970 (c. 9),

• “tax year” means a period beginning with 6th April in one year and ending with 5th April in the next, and

• “unmarried couple” has the meaning given by section 3(6).