Tax Credits Act 2002

[F148 InterpretationU.K.

This section has no associated Explanatory Notes

[F2(1)]In this Part—

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

  • [F3 “ couple ” has the meaning given by section 3(5A), ]

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

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

  • F4...

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

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

  • F5...

  • “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),

  • F4...

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

  • F5...

F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3

F5Words in s. 48(1) (definitions of "married couple", "unmarried couple" and the "and" at the end of the definition of “tax year”) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 147(2), Sch. 30; S.I. 2005/3175, art. 2(1)(6), Sch. 1

Modifications etc. (not altering text)