Amendment of regulation 2 to the principal regulations

2.—(1) In paragraph 2(1) of the principal regulations (interpretation) –

(a)in the appropriate places in alphabetical order, there shall be inserted the following definitions –

““carer’s allowance” means a carer’s allowance under the Contributions and Benefits Act(1);”;

“lone parent” has the same meaning as in the Income Support Regulations(2);”; and

(b)

omit the definition of “invalid care allowance”(3).

(2) In paragraph 2(1) of the principal regulations, in the appropriate places in alphabetical order, there shall be inserted the following definitions –

““child tax credit” means a child tax credit under Part I of the Tax Credits Act 2002(4);”;

““guardian’s allowance” means a guardian’s allowance under the Contributions and Benefits Act(5);”;

“working tax credit” means a working tax credit under Part I of the Tax Credits Act 2002.”.

(2)

See regulation 2 of S.R. 1987 No. 459, the relevant amending instruments are S.R. 1993 No. 234 and S.R. 1993 No. 438

(3)

Definition inserted by regulation 2 of S.R. 1993 No. 234

(5)

See Section 77 – Section 77 was amended by Schedule 6 to the Tax Credits Act 2002