Tax Credits Act 2002

67 Interpretation U.K.

In this Act—

• “the Board” means the Commissioners of Inland Revenue,

• [F1 “cautioned”, in relation to any person and any offence, means cautioned after the person concerned has admitted the offence; and “caution” is to be interpreted accordingly;]

• “modifications” includes alterations, additions and omissions, and “modifies” is to be construed accordingly,

• “the Northern Ireland Department” means the Department for Social Development in Northern Ireland,

• “prescribed” means prescribed by regulations, and

• “tax credit” and “tax credits” have the meanings given by section 1(2).

Textual Amendments

F1 Words in s. 67 inserted (6.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(5), 150(3); S.I. 2013/178, art. 2

Modifications etc. (not altering text)

C1 S. 67 applied (with modifications) (E.W.) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 (S.I. 2022/1208), regs. 1(1), 6