Regulation 2 InterpretationI1

In these Regulations unless the context otherwise requires–

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

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

• “notice” means notice in writing and “notify” and “notification” shall be construed accordingly;

• “the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999;

• “the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.