Regulation 2

In these Regulations unless the context otherwise requires:—

• “new holding” has the meaning given to it by paragraph 9(3) of Schedule 19 with the omission therefrom of the words “or sub-paragraph (2)”;

• “qualifying securities” are securities to which Regulation 3 applies;

• “relevant securities” has the meaning given to it by section 88(9) of the Finance Act 1982^f1;

• “Schedule 6” means Schedule 6 to the Finance Act 1983^f2;

• “Schedule 19” means Schedule 19 to the Finance Act 1985;

• “1982 holding” has the meaning given to it by paragraph 6 of Schedule 19;

• “1983 holding” is a holding within the meaning of paragraph 3(3) of Schedule 6.