{
  "url": "https://openlegislation.uk/tax-credits-official-error-regulations-2003/regulation-2",
  "json_url": "https://openlegislation.uk/tax-credits-official-error-regulations-2003/regulation-2.json",
  "legislation": "uksi/2003/692",
  "legislation_title": "The Tax Credits (Official Error) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-official-error-regulations-2003",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the Board” means the Commissioners of Inland Revenue;\n“official error” means an error relating to a tax credit made by—\n(a)an officer of the Board,\n(b)an officer of the Department for Work and Pensions,\n(c)an officer of the Department for Communities in Northern Ireland, or\n(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,\nto 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;”\n“Social Security Commissioner” has the meaning given by section 63(13);\n...\n(2) In these Regulations references to a section are to that section of the Tax Credits Act 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 2(1) substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 8"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(1) omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 12(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/692/regulation/2",
    "retrieved_at": "2026-10-29T06:28:59.306891+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}