Tax Credits Act 2002 section 48

Interpretation

Section 48 provides the definitions of key terms used throughout Part 1 of the Tax Credits Act 2002, acting as a glossary for the legislation.

• Key terms such as "child", "couple", "joint claim", "single claim", and "qualifying young person" are each given precise definitions by reference to other sections of the Act
• Income-related terms — including "current year income", "previous year income", "relevant income", and "income threshold" — are all defined by reference to section 7 of the Act, which sets out the income test
• A "tax year" is defined as the period running from 6 April in one year to 5 April in the next, consistent with the standard UK tax year
• "Qualifying remunerative work" and "responsible" (in relation to a child or qualifying young person) are defined by regulations made under other sections of the Act, rather than in the Act itself

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