{
  "url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/regulation-2",
  "json_url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/regulation-2.json",
  "legislation": "uksi/2002/3036",
  "legislation_title": "The Tax Credits (Administrative Arrangements) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Board” means the Commissioners of Inland Revenue;\n“the principal Regulations” means the Tax Credits (Claims and Notifications) Regulations 2002;\n“relevant authority” means—\n(a) the Secretary of State;\n(b) the Department for Social Development in Northern Ireland; or\n(c) a person providing services to the Secretary of State or that Department.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2014."
    }
  ],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "uksi/2019/364",
      "affecting_title": "The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3036/regulation/2",
    "retrieved_at": "2026-10-29T06:37:17.726170+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}