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2. In these Regulations—
“the Act” means the Tax Credits Act 2002;
“the Board” means the Commissioners of Inland Revenue;
“employee” and “employer” have the meaning given by section 25(5) of the Act;
“married couple” has the meaning given by section 3(5) of the Act;
“period of award” shall be construed in accordance with section 5 of the Act;
“the relevant tax year” means the whole or part of the tax year for which an award of a tax credit has been made to a person or persons (referred to in section 24(4) of the Act);
“tax year” means a period beginning with 6th April in one year and ending with 5th April in the next;
“unmarried couple” has the meaning given by section 3(6) of the Act.
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