# The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005, Regulation 6: Amendment of the Payment by Employers Regulations


In the provisions in column 1, for the expression appearing in column 2, substitute the expression appearing in column 3.
Provision
Expression
Substituted expression
Regulations 4(1), 5(1), 6(2), (4), (8), (12), (14), 7(2) Rule 5, 8(1) to (7), (12) to (14), 9(1), (2), 10, 11(1), (2), 12(1), (3), (6) to (9), 13(1) to (4), (8), 14(1), (2) and 15(1)
“the Board”
“the Commissioners”
Regulation 7(1)
“collector of taxes”
“officer of Revenue and Customs”
Regulation 8(7) and (10)
“the Board’s notification”
“the Commissioners' notification”
Regulation 8(10)
“the Board’s refusal”
“the Commissioners' refusal”
Regulation 15(1)
“officer of the Board”
“officer of Revenue and Customs”

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Source: https://www.legislation.gov.uk/uksi/2005/2200/regulation/6 (the official version)
Page: https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.