In these Regulations—

• “the 1991 Act” means the Child Support Act 1991;

• “contributory employment and support allowance” means an allowance to which a person is entitled under section 1(2)(a) of the Welfare Reform Act 20074;

• “capped amount” means the figure specified in paragraph 10(3) of Schedule 1 to the 1991 Act (or in that sub-paragraph as modified by regulations under paragraph 10A of Schedule 1 to the 1991 Act5);

• “couple” has the meaning given by paragraph 10C(5) of Schedule 1 to the 1991 Act;

• “current income” has the meaning given in regulation 37;

• “the flat rate” means the flat rate of child support maintenance payable under paragraph 4 of Schedule 1 to the 1991 Act;

• “gross weekly income” means income calculated under Chapter 1 of Part 4;

• “historic income ” has the meaning given in regulation 35;

• “HMRC” means Her Majesty’s Revenue and Customs;

• “the HMRC figure” has the meaning given in regulation 36;

• “income support” means support to which a person is entitled under section 124 of the Social Security Contributions and Benefits Act 19926;

• “initial effective date” has the meaning given in regulation 12;

• “ITEPA” means the Income Tax (Earnings and Pensions) Act 20037;

• “ITTOIA” means the Income Tax (Trading and Other Income) Act 20058;

• “local authority” means, in relation to England, a county council, a district council, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly and, in relation to Wales, a county council or a county borough council and, in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 19949;

• “net pay arrangements” means arrangements for relief in respect of pension contributions under section 193 of the Finance Act 200410;

• “the nil rate” means the nil rate of child support maintenance payable under paragraph 5 of Schedule 1 to the 1991 Act;

• “partner” has the meaning given by paragraph 10C(4) of Schedule 1 to the 1991 Act;

• “party”, in relation to a maintenance calculation in force or an application for a maintenance calculation, means the non-resident parent, the person with care and, in the case of an application by a child under section 7 of the 1991 Act or a maintenance calculation made in response to such an application, the child in question;

• “the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 200311;

• “qualifying lender” has the meaning given to it in section 376(4) of the Income and Corporation Taxes Act 198812;

• “the reduced rate” means the reduced rate of child support maintenance payable under paragraph 3 of Schedule 1 to the 1991 Act;

• “relievable pension contributions” has the meaning given by section 188(2) of the Finance Act 2004;

• “review date” has the meaning given in regulation 19;

• “self-assessment return” means a return which an individual is required to make and deliver under section 8 of the Taxes Management Act 197013;

• “supersession decision” means a decision made under section 17 of the 1991 Act superseding a decision mentioned in subsection (1) of that section;

• “state pension credit” means the benefit payable in accordance with section 1 (entitlement) of the State Pension Credit Act 200214;

• “tax year” has the meaning given by section 4 of the Income Tax Act 200715;

• “Tribunal Procedure Rules” means the Tribunal Procedure (First-tier Tribunal) (Social (Entitlement Chamber) Rules 200816; and

• “UK social security pension” means a pension to which section 577 of ITEPA applies17.