Regulation 7 Amendment of the Payments by the Board Regulations

(1)

The Payments by the Board Regulations shall be amended as follows.

(2)

In regulation 1(1) (citation)^f1 for “the Board” there is substituted “the Commissioners” (and the title of the Regulations accordingly becomes “The Tax Credits (Payment by the Commissioners) Regulations 2002”).

(3)

In regulation 2 (interpretation)—

(a)

omit the definition of “the Board”; and

(b)

at the appropriate point in the alphabetical list insert—

““the Commissioners” means Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);”.

(4)

In regulations 3 to 14^f2 for “the Board” wherever it occurs substitute “the Commissioners”.

Annotations

Footnotes

f1: Regulation 1 was amended by regulation 7 of S.I. 2003/723.
f2: Regulation 3 was amended by S.I. 2003/723 and by S.I. 2004/1241, Regulations 8, 10,13 and 14 were amended by S.I. 2003/723 and regulation 12A was inserted by regulation 18 of S.I. 2004/762.