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2. In these Regulations—
“the Board” means the Commissioners of Inland Revenue;
“defective application” has the meaning given by regulation 10(3) of the principal Regulations;
“the principal Regulations” means the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003;
“relevant authority” means—
the Secretary of State;
the Department for Social Development in Northern Ireland; or
a person providing services to the Secretary of State or that Department.
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