Part 3

Supplementary

Other supplementary provisions

Interpretation
67
In this Act—
- “the Board” means the Commissioners of Inland Revenue,
- “
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).
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