Regulation 2 InterpretationI1

In these Regulations—

• “the Board” means the F1Commissioners for Her Majesty’s Revenue and Customs;

• “defective application” has the meaning given by regulation 10(3) of the principal Regulations;

• “the principal Regulations” means the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003;

• “relevant authority” means—

  1. (a)

     the Secretary of State;

  2. (b)

     the Department for Social Development in Northern Ireland; or

  3. (c)

     a person providing services to the Secretary of State or that Department.