The Tax Credits (Claims and Payments) (Amendment) Regulations 1999

Amendments to the principal Regulations

3.  In regulation 2(1)—

(a) for the definition of “adjudicating authority” there shall be substituted the following definition—

““adjudicating authority” means any person or body with responsibility for making decisions about claims for benefit or related matters;;”

(b) in the definition of “appropriate office” there shall be added at the end the words “or the Inland Revenue”;

(c) after the definition of “appropriate office” there shall be inserted the following definition—

““the Board” means the Commissioners of Inland Revenue; and references to “the Board” in these Regulations have effect only with respect to working families' tax credit and disabled person’s tax credit;;”

(d) after the definition of “claim for benefit” there shall be inserted the following definition—

• ““disabled person’s tax credit” and “working families' tax credit” shall be construed in accordance with section 1(1) of the Tax Credits Act 1999;.”