# The Tax Credits (Administrative Arrangements) Regulations 2002, 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;
“relevant authority” means—
(a) the Secretary of State;
(b) the Department for Social Development in Northern Ireland; or
(c) a person providing services to the Secretary of State or that Department.

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Source: https://www.legislation.gov.uk/uksi/2002/3036/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-administrative-arrangements-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.