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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “privileged information” means informationf1 which falls within section 186(2)(d) of the Finance Act 2026 (excepted information: privilege);

  • “working day” means any day other than—

    1. (a)

      a Saturday or Sunday, or

    2. (b)

      a day that is a bank holiday in any part of the United Kingdom under the Banking and Financial Dealings Act 1971f2.

Annotations

Footnotes

f1

Section 206(1) of the Finance Act 2026 (“FA 2026”) provides that in Chapter 3 (Anti-avoidance information notices), “information” includes a document, and ”document” includes any part of a document. Section 206(2) of FA 2026 also provides that a reference to a document is a reference to anything in which information of any description is recorded.

f2

1971 c. 80.