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8.—(1) Regulation 2 of the 1986 Regulations (interpretation), is amended in accordance with the following provisions of this regulation.
(2) Omit the definitions of —
“amount withdrawn”
“disabled person’s tax credit”
“working families' tax credit”.
(3) In the appropriate positions in alphabetical order insert the following definitions—
““child tax credit” means child tax credit under section 8 of the Tax Credits Act 2002(1);
“disability element” means the disability element of working tax credit as specified in section 11(3) of the Tax Credits Act 2002;
“gross annual income” means income that is calculated for a tax year for the purposes of Part I of the Tax Credits Act 2002 in accordance with regulations made under section 7 of that Act;
“working tax credit” means working tax credit under section 10 of the Tax Credits Act 2002;”.
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