In this Order—

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

• “benefit week” has the meaning given in regulation 2(1) of the Income Support Regulations2 in relation to the child premia in respect of income support and regulation 1(3) of the Jobseeker’s Allowance Regulations3 in relation to the child premia in respect of income based jobseeker’s allowance;

• “the child premia in respect of income support or income based jobseeker’s allowance” means the amounts referred to in section 1(3)(d) of the Tax Credits Act 2002;

• “polygamous unit” has the meaning given in the Tax Credits (Polygamous Marriages) Regulations 20034.