# The Orders for the Delivery of Documents (Procedure) Regulations 2000, Regulation 2: Interpretation


In these Regulations—
“the appropriate judicial authority” has the meaning given by section 20D(1) of the Management Act;
“the Board” means the Commissioners of Inland Revenue;
“the court” has the meaning given by paragraph 9(2) of Schedule 1AA to the Management Act;
“items subject to legal privilege” has the meaning given by paragraph 5(2) of Schedule 1AA to the Management Act;
“the Management Act” means the Taxes Management Act 1970;
“notice of application” means the notice of intention to apply for an order to which a person is entitled under paragraph 3(1) of Schedule 1AA to the Management Act;
“order” means an order under section 20BA of the Management Act;
“working day” means any day other than a Saturday, Sunday or public holiday.

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Source: https://www.legislation.gov.uk/uksi/2000/2875/regulation/2 (the official version)
Page: https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.