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Version Superseded: 24/11/2002
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In this Act, except where the context otherwise requires—
“appeal tribunal” means an appeal tribunal constituted under Chapter I of Part I of the M1Social Security Act 1998 or Chapter I of Part II of the M2Social Security (Northern Ireland) Order 1998;
“the Board” means the Commissioners of Inland Revenue;
“the Department” means the Department of Health and Social Services for Northern Ireland;
“employer” and “employee” shall be construed in accordance with section 6 above;
“General Commissioners” and “Special Commissioners” have the same meanings as in the M3Taxes Management Act 1970;
“payment period” means a period for which amounts are payable to a person by virtue of—
section 128(3) of the M4Social Security Contributions and Benefits Act 1992 (family credit) or section 129(6) of that Act (disability working allowance); or
section 127(3) or 128(6) of the M5Social Security Contributions and Benefits (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland);
“tax credit” means working families’ tax credit or disabled person’s tax credit;
“tax year” means any period of a year beginning on 6th April.
Textual Amendments applied to the whole legislation
F1Act repealed (for the purposes mentioned in accordance with art. 2 of the commencing S.I. and otherwiseprosp.) by 2002 c. 21, ss. 60, 61, Sch. 6; S.I. 2002/1727, art. 2 (with transitional provision in art. 3 (as amended by S.I. 2002/2158, art. 2))
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