Regulation 2 Interpretation

In these Regulations—

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

• “collector” means a collector of taxes;

• “the Management Act” means the Taxes Management Act 1970^f1;

• “the principal Regulations” means the Income Tax (Employments) Regulations 1993^f2;

• “the Taxes Act” means the Income and Corporation Taxes Act 1988^f3;

• “year” means year of assessment.