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2. In these Regulations–
“the Act” means the Teaching and Higher Education Act 1998;
“the 1970 Act” means the Taxes Management Act 1970(1) as amended from time to time both before and after the date of these Regulations;
“the 1988 Act” means the Income and Corporation Taxes Act 1988(2) as amended from time to time both before and after the date of these Regulations;
“the Board” means the Commissioners of Inland Revenue;
“borrower” means a person to whom the Secretary of State has lent money pursuant to regulations made under section 22 of the Act and who has not received a notice from him that it has been repaid in full or cancelled, and also has the meaning given it in regulation 3(3);
“collector” means a Collector of Taxes;
“inspector” means an Inspector of Taxes;
“repayment” means a repayment of a student loan;
“Secretary of State” includes any person exercising functions on behalf of a Secretary of State pursuant to section 23(4) of the Act, and also has the meanings given it in regulation 3(3) and (5);
“student loan” means the total outstanding principal, interest, penalties and charges owed by a borrower to the Secretary of State pursuant to these or any other regulations made under section 22 of the Act, excluding any interest, penalties or charges payable under Part III or IV, and also has the meaning given to it in regulation 3(3);
“year of assessment” means the period 6th April to the following 5th April.
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