Interpretation
This section has no associated Explanatory Memorandum
2. In these regulations—
“the 1992 Act” means the Social Security Contributions and Benefits Act 1992(1);
“the 1992 (Northern Ireland) Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2);
“the 2002 Act” means the Tax Credits Act 2002(3);
“the 2003 Act” means the Income Tax (Earnings and Pensions) Act 2003(4);
“the 2012 Act” means the Welfare Reform Act 2012(5);
“the Act” means the Legal Aid, Sentencing and Punishment of Offenders Act 2012;
“relevant year” means, in relation to an information request under section 22(1) of the Act, the tax year in which that request is made; and
“tax year” has the meaning given in section 4 of the Income Tax Act 2007(6).