childincludes a step-child and a child adopted in pursuance of adoption proceedings and “father” and “mother” shall be construed accordingly;
current financial yearmeans the financial year which includes the first day of that school year.
employmentincludes the holding of any office and any occupation for gain and “employed” shall be construed accordingly;
European Communitymeans the area comprised by the member states of the European Economic Community (including the United Kingdom) as constituted from time to time;
feesmeans— (a) tuition and other fees the payment of which is a condition of attendance at a school but excludes boarding fees and such other fees, if any, as may be excluded by the participation agreement, and (b) entrance fees for public examinations paid by a school in respect of candidates from the school;
financial yearhas the meaning assigned thereto by Regulation 10;
first assisted yearhas the meaning assigned thereto by Regulation 3(3);
maintenance paymentmeans a periodical payment (not including an instalment of a lump sum) which—
national of a member state of the European Communitymeans a person who is a national of any member state of the European Economic Community (including the United Kingdom) as constituted from time to time for the purposes of the Community Treaties;
preceding financial yearmeans the financial year preceding that school year and “current financial year” means the financial year which includes the first day of that school year.
remission questionshas the meaning assigned thereto by Regulation 9;
schoolmeans a participating school within the meaning of section 17(2) of the Education Act 1980 and references to a school include references to the proprietors thereof and persons acting with their authority.
total incomehas the same meaning as in section 1 (2)(b) of the income and Corporation Taxes Act 1988.