# The Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001, Regulation 2: Interpretation


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 1993;
“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 1970;
“tax credit” means working families' tax credit or, as the case may be, disabled person’s tax credit.

---
Source: https://www.legislation.gov.uk/uksi/2001/56/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-incentive-payments-regulations-2001/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.