OpenLegislation

Section 2 Interpretation

Original text. Later amendments are not shown.

In this Scheme—

  • “the 1999 Regulations” means the Tax Credit (New Category of Child Care Provider) Regulations 1999f1;

  • “the 2005 Scheme” means the Tax Credits (Approval of Child Care Providers) Scheme 2005f2;

  • “the inspection provisions” means regulations 11(a) and (b) and 12 of the 1999 Regulations (access to information and records by officers of the Secretary of State and Her Majesty’s Revenue and Customsf3); and

  • “the transitional period” means the period beginning on 1st October 2007 and ending on 1st October 2009.

Annotations

Footnotes

f1

S.I. 1999/3110, made under section 15 of the Tax Credits Act 1999 (which has been repealed) but continuing to have effect by virtue of section 17(2)(b) of the Interpretation Act 1978 (c. 30) as regulations under section 12(4)(b) of the Tax Credits Act 2002 and as a scheme under section 12(5) of that Act.

f2

S.I. 2005/93, made under sections 12 and 65 of the Tax Credits Act 2002.

f3

The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, insofar as it is appropriate in consequence of section 5, a reference to the former Commissioners (in whatever terms) in other enactments is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.