Amendment of the Payments by the Board Regulations7
1
The Payments by the Board Regulations shall be amended as follows.
2
In regulation 1(1) (citation)8 for “the Board” there is substituted “the Commissioners” (and the title of the Regulations accordingly becomes “The Tax Credits (Payment by the Commissioners) Regulations 2002”).
3
In regulation 2 (interpretation)—
a
omit the definition of “the Board”; and
b
at the appropriate point in the alphabetical list insert—
“the Commissioners” means Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);
4
In regulations 3 to 149 for “the Board” wherever it occurs substitute “the Commissioners”.