# The Tax Credits (Employer Penalty Appeals) Regulations 2003, Regulation 2: Interpretation


In these Regulations—
“the Act” means the Taxes Management Act 1970; and
“employer penalty” has the meaning given in section 63(11) of the Tax Credits Act 2002.

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Source: https://www.legislation.gov.uk/uksi/2003/1382/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.