2. 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 2007(1);
“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 Act(2));
“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 1992(3);
“initial effective date” has the meaning given in regulation 12;
“ITEPA” means the Income Tax (Earnings and Pensions) Act 2003(4);
“ITTOIA” means the Income Tax (Trading and Other Income) Act 2005(5);
“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 1994(6);
“net pay arrangements” means arrangements for relief in respect of pension contributions under section 193 of the Finance Act 2004(7);
“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 2003(8);
“qualifying lender” has the meaning given to it in section 376(4) of the Income and Corporation Taxes Act 1988(9);
“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 1970(10);
“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 2002(11);
“tax year” has the meaning given by section 4 of the Income Tax Act 2007(12);
“Tribunal Procedure Rules” means the Tribunal Procedure (First-tier Tribunal) (Social (Entitlement Chamber) Rules 2008(13); and
“UK social security pension” means a pension to which section 577 of ITEPA applies(14).
Paragraph 10A was amended by paragraph 1(1) and (30) of the 2008 Act.
1992 c. 4. Section 124 was amended by paragraph 30(2), (4) and (5) of Schedule 2 and paragraph 1 of Schedule 3 to the Jobseekers Act 1995 (c. 18), paragraph 28 of Schedule 8 to the Welfare Reform and Pensions Act 1999 (c. 30), paragraph 2(2) of Schedule 2 and paragraph 1 of Schedule 3 to the State Pensions Credit Act 2002 (c. 16), paragraph 42 of Schedule 24(3) to the Civil Partnership Act 2004 (c. 33) and paragraph 9 of Schedule 3 to the Welfare Reform Act 2007 (c. 5).
1994 c. 39. Section 2 was amended by paragraph 232(1) of Schedule 22 to the Environment Act 1995 (c. 25).
2004 c. 12. Section 193 was amended by paragraph 475 of Part 2 of Schedule 1 to the Income Tax Act 2007 (c. 3).
1988 c. 1. Section 376(4) was amended by Part 5(19) of Schedule 26 to the Finance Act 1994 (c. 9), paragraph 42 of Schedule 8 and paragraph 12 of Schedule 9 to the Housing and Regeneration Act 2008 (c.17), paragraph 55 of Schedule 16 and paragraph 1 of Part 4 of Schedule 18 to the Government of Wales Act 1998 (c. 38), Part 3(7) of Schedule 20 to the Finance Act 1999 (c. 16), paragraph 24 of Schedule 19 to the Localism Act 2011 (c. 20) and S.I. 2001/1149 and 3629.
1970 c. 9. The provisions in subsection (1) on the power to require a return were amended by section 121(1) of the Finance Act 1996 (c. 8) and by paragraph 1 of Part 5(3) of Schedule 27 to the Finance Act 2007 (c. 11).
Section 577 was amended by paragraph 9(4)(a) of Schedule 17 and Part 2(12) of Schedule 42 to the Finance Act 2004 (c. 12) and by section 10(2) of the Finance (No. 2) Act 2005 (c. 22).