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Tax Credits Act 2002
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Changes over time for: Section 67
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Tax Credits Act 2002, Section 67 is up to date with all changes known to be in force on or before 08 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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67 InterpretationU.K.
This section has no associated Explanatory Notes
In this Act—
“the Board” means the Commissioners of Inland Revenue,
[F1“cautioned”, in relation to any person and any offence, means cautioned after the person concerned has admitted the offence; and “caution” is to be interpreted accordingly;]
“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).
Textual Amendments
F1Words in s. 67 inserted (6.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(5), 150(3); S.I. 2013/178, art. 2
Modifications etc. (not altering text)
C1S. 67 applied (with modifications) (E.W.) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 (S.I. 2022/1208), regs. 1(1), 6
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