Defined term

“the Commissioners”

Defined in 72 Acts and 139 statutory instruments.

  1. The Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 SI
  2. The Additional Statutory Paternity Pay (General) Regulations 2010 SI
  3. Administration of Justice Act 1982 Act
  4. The Afghanistan (Sanctions) (EU Exit) Regulations 2020 SI
  5. The Annual Tax on Enveloped Dwellings (Returns) Regulations 2013 SI
  6. The Authorised Investment Funds (Tax) Regulations 2006 SI
  7. Betting and Gaming Duties Act 1981 Act
  8. The Central African Republic (Sanctions) (EU Exit) Regulations 2020 SI
  9. The Channel Tunnel (Customs and Excise) Order 1990 SI
  10. Charities Act 2011 Act 2 definitions
  11. Charities (Boxmoor Estate, Hemel Hempstead) Order 2000 SI
  12. The Charities (Bridge House Estates) Order 2007 SI
  13. The Charities (Cheadle Royal Hospital, Manchester) Order 2006 SI
  14. The Charities (Corporation of the Hall of Arts and Sciences) Order 2000 SI
  15. The Charities (The Shrubbery) Order 2003 SI
  16. The Child Benefit (General) Regulations 2006 SI
  17. The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 SI
  18. Childcare Payments Act 2014 Act
  19. The Civil Procedure (Amendment) Rules 2002 SI
  20. The Civil Procedure Rules 1998 SI 2 definitions
  21. Commissioners Clauses Act 1847 Act
  22. The Common Agricultural Policy Single Payment and Support Schemes (Cross Compliance) (England) Regulations 2004 SI
  23. The Conservation of Habitats and Species Regulations 2017 SI
  24. The Conservation of Offshore Marine Habitats and Species Regulations 2017 SI
  25. Constitutional Reform and Governance Act 2010 Act
  26. The Control of Cash (Penalties) Regulations 2007 SI
  27. Corporation Tax Act 2009 Act 5 definitions
  28. Corporation Tax Act 2010 Act 3 definitions
  29. Corporation Tax (Northern Ireland) Act 2015 Act
  30. The Counter-Terrorism (International Sanctions) (EU Exit) Regulations 2019 SI
  31. Countryside Act 1968 Act
  32. Crime and Courts Act 2013 Act 2 definitions
  33. The Crime (International Co-operation) Act 2003 (Exercise of Functions) Order 2005 SI
  34. The Crime (International Co-operation) Act 2003 (Exercise of Functions) Order 2013 SI
  35. Crown Estate Act 1961 Act
  36. Customs and Excise Management Act 1979 Act
  37. The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021 SI
  38. The Customs (Presentation of Goods for Export) Regulations 2003 SI
  39. The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 SI
  40. The Democratic Republic of the Congo (Sanctions) (EU Exit) Regulations 2019 SI
  41. The Digital Communications and Contact Details Regulations 2026 SI
  42. Drug Trafficking Act 1994 Act
  43. Education Reform Act 1988 Act 2 definitions
  44. The Electronic Money Regulations 2011 SI
  45. The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007 SI
  46. Employment Rights Act 2025 Act
  47. The Environmental Impact Assessment (Forestry) (England and Wales) Regulations 1999 SI
  48. The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 SI
  49. The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 SI
  50. The Export Control (North Korea) Order 2007 SI
  51. The Export Control Order 2008 SI
  52. Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 SI
  53. The Export of Objects of Cultural Interest (Control) Order 2003 SI
  54. The Export of Radioactive Sources (Control) Order 2006 SI
  55. The Export Restrictions (Foot-and-Mouth Disease) Regulations 2007 SI
  56. Finance Act 1980 Act 2 definitions
  57. Finance Act 1986 Act
  58. Finance Act 1989 Act
  59. Finance Act 1993 Act 2 definitions
  60. Finance Act 1994 Act
  61. Finance Act 1996 Act
  62. Finance Act 1997 Act 5 definitions
  63. Finance Act 1999 Act 4 definitions
  64. Finance Act 2000 Act
  65. Finance Act 2001 Act 2 definitions
  66. Finance Act 2002 Act
  67. Finance Act 2003 Act
  68. Finance Act 2004 Act 3 definitions
  69. Finance Act 2007 Act
  70. Finance Act 2008 Act 5 definitions
  71. Finance Act 2009 Act 4 definitions
  72. The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010 SI
  73. Finance Act 2010 Act
  74. Finance Act 2011 Act 2 definitions
  75. Finance Act 2012 Act 3 definitions
  76. Finance Act 2013 Act
  77. Finance Act 2014 Act 2 definitions
  78. Finance Act 2016 Act 8 definitions
  79. Finance Act 2017 Act
  80. Finance Act 2019 Act
  81. Finance Act 2020 Act 4 definitions
  82. Finance Act 2021 Act 3 definitions
  83. Finance Act 2026 Act 9 definitions
  84. Finance (No. 2) Act 1987 Act
  85. Finance (No. 2) Act 1992 Act 2 definitions
  86. Finance (No. 2) Act 2015 Act 2 definitions
  87. Finance (No. 2) Act 2017 Act 4 definitions
  88. Finance (No. 2) Act 2023 Act
  89. Forestry Act 1967 Act 2 definitions
  90. The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 SI
  91. The Haiti (Sanctions) Regulations 2022 SI
  92. The Health in Pregnancy Grant (Administration) Regulations 2008 SI
  93. The Health in Pregnancy Grant (Notices, Revisions and Appeals) (No. 2) Regulations 2009 SI
  94. The Health in Pregnancy Grant (Notices, Revisions and Appeals) Regulations 2009 SI
  95. The Hops Certification Regulations 1979 SI 2 definitions
  96. Income Tax Act 2007 Act 3 definitions
  97. The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008 SI
  98. Income Tax (Earnings and Pensions) Act 2003 Act 2 definitions
  99. The Income Tax (Purchased Life Annuities) Regulations 2008 SI
  100. Income Tax (Trading and Other Income) Act 2005 Act
  101. The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008 SI
  102. The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 SI
  103. The Inheritance Tax (Double Charges Relief) Regulations 2005 SI
  104. Insolvency Act 1986 Act
  105. The Insolvency (England and Wales) Rules 2016 SI
  106. The Insolvency Rules 1986 SI
  107. The International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014 SI
  108. The International Tax Compliance Regulations 2015 SI
  109. The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 SI
  110. The Iran (Sanctions) (Nuclear) (EU Exit) Regulations 2019 SI
  111. The Iran (Sanctions) Regulations 2023 SI
  112. The Iraq (Sanctions) (EU Exit) Regulations 2020 SI
  113. The ISIL (Da'esh) and Al-Qaida (United Nations Sanctions) (EU Exit) Regulations 2019 SI
  114. Isle of Man Act 1979 Act
  115. The Lebanon (Sanctions) (EU Exit) Regulations 2020 SI
  116. Legal Aid, Sentencing and Punishment of Offenders Act 2012 Act 2 definitions
  117. The Libya (Sanctions) (EU Exit) Regulations 2020 SI
  118. Lieutenancies Act 1997 Act
  119. The Lloyd’s Underwriters (Tax) Regulations 2005 SI
  120. The Loss of Tax Credits Regulations 2013 SI
  121. Marine and Coastal Access Act 2009 Act
  122. The Money Laundering Regulations 2003 SI
  123. The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 SI
  124. The Myanmar (Sanctions) Regulations 2021 SI
  125. National Health Service Act 2006 Act
  126. The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 SI
  127. National Savings Bank Act 1971 Act
  128. The National Savings (No. 2) Regulations 2015 SI
  129. The National Savings Regulations 2015 SI
  130. The National Savings Stock Register (Closure of Register to Gilts) Order 1998 SI
  131. The National Savings (Unclaimed Moneys) Regulations 2009 SI
  132. New Forest Act 1970 Act
  133. Norfolk and Suffolk Broads Act 1988 Act
  134. The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015 SI
  135. The Official Feed and Food Controls (England) Regulations 2005 SI
  136. The Official Feed and Food Controls (England) Regulations 2006 SI
  137. The Official Feed and Food Controls (England) Regulations 2009 SI
  138. The Parsonages Measure Rules 2000 SI
  139. The Payment Services Regulations 2017 SI
  140. The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 SI
  141. The Pensions Act 2014 (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order 2016 SI
  142. The Plant Health (Ips typographus) (England) Order 2019 SI
  143. The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007 SI
  144. The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2015 SI
  145. The Port of Blyth (Battleship Wharf Railway) Order 2006 SI
  146. The Postal Packets (Revenue and Customs) Regulations 2011 SI
  147. The Public Bodies (Abolition of the National Consumer Council and Transfer of the Office of Fair Trading’s Functions in relation to Estate Agents etc) Order 2014 SI
  148. The Real Estate Investment Trusts (Breach of Conditions) Regulations 2006 SI
  149. The Recovery of Foreign Taxes Regulations 2007 SI
  150. The Recovery of Import Duties and Export Duties (Andorra) Regulations 2010 SI
  151. The Recovery of Social Security Contributions Due in Other Member States Regulations 2010 SI
  152. The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 SI
  153. The Registered Pension Schemes (Provision of Information) Regulations 2006 SI
  154. The Remote Gambling (Double Taxation Relief) Regulations 2012 SI
  155. The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 SI
  156. The Revenue and Customs (Complaints and Misconduct) Regulations 2005 SI
  157. The Revenue and Customs (Complaints and Misconduct) Regulations 2010 SI
  158. The Revenue and Customs (Inspections) Regulations 2005 SI
  159. The Russia (Sanctions) (EU Exit) Regulations 2019 SI
  160. The Saving Gateway Accounts Regulations 2009 SI
  161. Scotland Act 1998 Act
  162. The Scotland Act 1998 (River Tweed) Order 2006 SI
  163. The Sea Fishing (Illegal, Unreported and Unregulated Fishing) Order 2009 SI
  164. Senior Courts Act 1981 Act
  165. Social Security Act 1986 Act
  166. The Social Security (Contributions) (Amendment) Regulations 2009 SI
  167. The Somalia (Sanctions) (EU Exit) Regulations 2020 SI
  168. The South Sudan (Sanctions) (EU Exit) Regulations 2019 SI
  169. The Spirit Drinks (Costs of Verification) Regulations 2013 SI
  170. The Spirit Drinks Regulations 2008 SI 2 definitions
  171. The Stamp Duty Land Tax (Administration) Regulations 2003 SI
  172. The Stamp Duty Land Tax (Appeals) Regulations 2004 SI
  173. The Stamp Duty Land Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2005 SI
  174. The Statistics and Registration Service Act 2007 (Disclosure of Revenue Information) Regulations 2015 SI
  175. The Statistics and Registration Service Act 2007 (Disclosure of Social Security and Revenue Information) Regulations 2012 SI
  176. The Statistics and Registration Service Act 2007 (Disclosure of Value Added Tax Information) Regulations 2011 SI
  177. The Statistics of Trade (Customs and Excise) Regulations 1992 SI
  178. The Statutory Neonatal Care Pay (Administration) Regulations 2025 SI
  179. The Statutory Neonatal Care Pay (General) Regulations 2025 SI
  180. The Statutory Parental Bereavement Pay (Administration) Regulations 2020 SI
  181. The Statutory Parental Bereavement Pay (General) Regulations 2020 SI
  182. The Statutory Shared Parental Pay (Administration) Regulations 2014 SI
  183. The Statutory Shared Parental Pay (General) Regulations 2014 SI
  184. The Sudan (Sanctions) (EU Exit) Regulations 2020 SI
  185. The Syria (Sanctions) (EU Exit) Regulations 2019 SI
  186. The Syria (United Nations Sanctions) (Cultural Property) (EU Exit) Regulations 2020 SI
  187. Tax Credits Act 2002 Act
  188. The Tax Credits (Payments by the Commissioners) Regulations 2002 SI
  189. Taxation (International and Other Provisions) Act 2010 Act 4 definitions
  190. Taxation of Chargeable Gains Act 1992 Act
  191. The Taxation of Pension Schemes (Transitional Provisions) Order 2006 SI
  192. The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 SI
  193. Taxes Management Act 1970 Act
  194. Town Police Clauses Act 1847 Act
  195. The Trade, Aircraft and Shipping Sanctions (Civil Enforcement) Regulations 2024 SI
  196. The Trade in Controlled Goods (Embargoed Destinations) Order 2004 SI
  197. The Trade in Goods (Control) Order 2003 SI
  198. The Transfer of Functions (Administration of Rent Officer Service in England) Order 2008 SI
  199. The Transfer of Functions (Office of Her Majesty’s Paymaster General) Order 2006 SI
  200. Tribunals, Courts and Enforcement Act 2007 Act
  201. The Unauthorised Unit Trusts (Tax) Regulations 2013 SI
  202. The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 SI
  203. Value Added Tax Act 1994 Act
  204. The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001 SI
  205. The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 SI
  206. The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 SI
  207. The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 SI
  208. The Venezuela (Sanctions) (EU Exit) Regulations 2019 SI
  209. Welfare Reform Act 2012 Act 2 definitions
  210. The Yemen (Sanctions) (EU Exit) (No. 2) Regulations 2020 SI
  211. The Zimbabwe (Sanctions) (EU Exit) Regulations 2019 SI

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.