# The Profit–Related Pay (Shortfall Recovery) Regulations 1995, 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;
“the principal Regulations” means the Income Tax (Employments) Regulations 1993;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“year” means year of assessment.

---
Source: https://www.legislation.gov.uk/uksi/1995/917/regulation/2 (the official version)
Page: https://openlegislation.uk/profitrelated-pay-shortfall-recovery-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.