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2. In these Regulations—
“the Act” means the Statistics and Registration Service Act 2007;
“Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs appointed under section 1 of the Commissioners for Revenue and Customs Act 2005(1); and
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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