Regulation 2 Interpretation

In these Regulations—

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

• “the principal Regulations” means the Tax Credits (Claims and Notifications) Regulations 2002^f1;

• “relevant authority” means—

  1. (a)

     the Secretary of State;

  2. (b)

     the Department for Social Development in Northern Ireland; or

  3. (c)

     a person providing services to the Secretary of State or that Department.