Regulation 3 Amendments to the principal Regulations

for the definition of “adjudicating authority” there shall be substituted the following definition—

• ““adjudicating authority” means any person or body with responsibility for making decisions about claims for benefit or related matters;;”

in the definition of “appropriate office” there shall be added at the end the words “or the Inland Revenue”;

after the definition of “appropriate office” there shall be inserted the following definition—

• ““the Board” means the Commissioners of Inland Revenue; and references to “the Board” in these Regulations have effect only with respect to working families' tax credit and disabled person’s tax credit;;”

after the definition of “claim for benefit” there shall be inserted the following definition—

• ““disabled person’s tax credit” and “working families' tax credit” shall be construed in accordance with section 1(1) of the Tax Credits Act 1999;.”