Part 1

Tax credits

Supplementary

Interpretation
48
1
In this Part—
- “
child
” has the meaning given by section 8(3),
- “
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),
...
- “
the income threshold
” has the meaning given by section 7(1)(a),
- “
joint claim
” has the meaning given by section 3(8),
...
- “
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),
...
- “
tax year
” means a period beginning with 6th April in one year and ending with 5th April in the next, and
...
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))
Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)
S. 48(1): s. 48 renumbered as s. 48(1) (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 147(1); S.I. 2005/3175, art. 2(1), Sch. 1
Words in s. 48(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 147(2); S.I. 2005/3175, art. 2(1), Sch. 1
Words 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s. 48(1) (definitions of "married couple", "unmarried couple" and the "and" at the end of the definition of “tax year”) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 147(2), Sch. 30; S.I. 2005/3175, art. 2(1)(6), Sch. 1
Words in s. 48(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 315
Pt. 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
S. 48 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 13
S. 48(2) omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 23(3)