OpenLegislation

Section 67 InterpretationC1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In this Act—

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

  • F1“cautioned”, in relation to any person and any offence, means cautioned after the person concerned has admitted the offence; and “caution” is to be interpreted accordingly;

  • “modifications” includes alterations, additions and omissions, and “modifies” is to be construed accordingly,

  • “the Northern Ireland Department” means the Department for Social Development in Northern Ireland,

  • “prescribed” means prescribed by regulations, and

  • “tax credit” and “tax credits” have the meanings given by section 1(2).

Annotations

Textual amendments

F1

Words in s. 67 inserted (6.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(5), 150(3); S.I. 2013/178, art. 2

Modifications

C1

S. 67 applied (with modifications) (E.W.) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 (S.I. 2022/1208), regs. 1(1), 6