{
  "url": "https://openlegislation.uk/income-tax-electronic-communications-incentive-payments-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-electronic-communications-incentive-payments-regulations-2001/regulation-2.json",
  "legislation": "uksi/2001/56",
  "legislation_title": "The Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-electronic-communications-incentive-payments-regulations-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Board” means the Commissioners of Inland Revenue;\n“employer” means any person paying emoluments;\n“Employments Regulations” means the Income Tax (Employments) Regulations 1993;\n“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;\n“the Management Act” means the Taxes Management Act 1970;\n“tax credit” means working families' tax credit or, as the case may be, disabled person’s tax credit.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/744."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/56/regulation/2",
    "retrieved_at": "2026-10-29T08:07:26.920170+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}