# The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005, Regulation 3: Amendment of the Payment by Employers Regulations


In regulation 2(1) (interpretation)—
(a) omit the definition of “the Board”; and
(b) at the appropriate point in the alphabetical list insert—
““the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);”.

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Source: https://www.legislation.gov.uk/uksi/2005/2200/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.