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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “the Board” means the Commissioners of Inland Revenue;

  • “employer” means any person paying emoluments;

  • “Employments Regulations” means the Income Tax (Employments) Regulations 1993f1;

  • “incentive payment” means a payment by way of an incentive to use electronic communications for the delivery of information under regulation 3, 4 or 5;

  • “the Management Act” means the Taxes Management Act 1970f2;

  • “tax credit” means working families' tax credit or, as the case may be, disabled person’s tax creditf3.

Annotations

Footnotes

f1

S.I. 1993/744.

f2

1970 c. 9.

f3

Working families' tax credit and disabled person’s tax credit were formerly known (prior to the enactment of the Tax Credits Act 1999 (c. 10)) as family credit and disability working allowance respectively—see section 1(1) of the Tax Credits Act 1999.