Tax Credits Act 2002 section 67

Interpretation

Section 67 provides definitions of key terms used throughout the Tax Credits Act 2002.

  • The Board means the Commissioners of Inland Revenue (now HMRC).
  • A caution can only be given after the person has admitted the offence in question.
  • Modifications is broadly defined to include alterations, additions and omissions.
  • Tax credit and tax credits refer to child tax credit and working tax credit as defined in section 1(2) of the Act.

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