Regulation 2 Interpretation

“the Board” means the Commissioners of Inland Revenue;

“official error” means an error relating to a tax credit made by—

1. (a)

   an officer of the Board,

2. (b)

   an officer of the Department for Work and Pensions,

3. (c)

   an officer of the Department for F1Communities in Northern Ireland, or

4. (d)

   a person providing services to the Board or to an authority mentioned in paragraph (b) or (c) of this definition, in connection with a tax credit or credits,

to which the claimant, or any of the claimants, or any person acting for him, or any of them, did not materially contribute, excluding any error of law which is shown to have been an error by virtue of a subsequent decision by a Social Security Commissioner or by a court;”

“Social Security Commissioner” has the meaning given by section 63(13);

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