# The Income Tax (Interest Payments) (Information Powers) Regulations 1992, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“account-holder” means the holder of an account in relation to which a payment is made;
“the Board” means the Commissioners of Inland Revenue;
“deposit-taker” has the meaning given by section 481(2) of the Taxes Act;
“the Deposit-takers Regulations” means the Income Tax (Deposit-takers) (Interest Payments) Regulations 1990;
“the Management Act” means the Taxes Management Act 1970;
“payment” means a payment of interest and, in relation to a payment in respect of which further information may be required to be contained in a section 17 return pursuant to these Regulations, includes “credit”;
“section 17(1)” and “section 18(1)” means sections 17(1) and 18(1) respectively of the Management Act;
“section 17 return” means a return under section 17(1);
“section 18 information” means information required to be furnished under section 18(1);
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“year” means a year beginning with 6th April in any year and ending with 5th April in the following year.

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Source: https://www.legislation.gov.uk/uksi/1992/15/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.