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Section 155 Interpretation of sections 153 and 154

(1)

In sections 153 and 154 “Minister” means—

(a)

a Minister of the Crown,

(b)

the Scottish Ministers,

(c)

the Welsh Ministers, or

(d)

a Minister within the meaning of the Northern Ireland Act 1998 (c. 47).

(2)

In sections 153 and 154 “department” means—

(a)

a government department,

(b)

a part of the Scottish Administration,

(c)

a part of the Welsh Assembly Government, or

(d)

a Northern Ireland department.

Notes on Part 3

Modifications

C1

Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)