The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005

Amendment of the Payment by Employers Regulations

3.  In regulation 2(1) (interpretation)—

(a) omit the definition of “the Board”; and

(b) at the appropriate point in the alphabetical list insert—

““the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);”.