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Amendment of regulation 1 of the principal Regulations

2.  In regulation 1(2) of the principal Regulations (Citation, commencement and interpretation) –

(a)after the definition of “beneficiary”, insert “ “Board” means the Commissioners of Inland Revenue(1).”.

(b)after the definition of “family”, insert “ “guarantee credit” shall be construed in accordance with sections 1 and 2 of the State Pension Credit Act 2002(2).”.

(1)

See section 67 (interpretation) of the Tax Credits Act 2002 (c. 21)

(2)

Awarded under regulations made pursuant to the Tax Credits Act 2002 (c. 21)