Tax Credits Act 2002

67 Interpretation U.K.

In this Act—

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

• “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).