Tax Credits Act 2002

67Interpretation

This adran has no associated Nodiadau Esboniadol

In this Act—

  • “the Board” means the Commissioners of Inland Revenue,

  • “modifications” includes alterations, additions and omissions, and “modifies” is to be construed accordingly,

  • “the Northern Ireland Department” means the Department for Social Development in Northern Ireland,

  • “prescribed” means prescribed by regulations, and

  • “tax credit” and “tax credits” have the meanings given by section 1(2).