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Regulation 2 InterpretationI1

United Kingdom Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In these Regulations, unless stated otherwise, references to—

(a)

sections are to sections of the Finance Act 2026;

(b)

Parts and paragraphs of Schedule 17 are to Parts and paragraphs of Schedule 17 to the Finance Act 2026.

Annotations

Commencement

I1

Reg. 2 in force at 1.1.2027, see reg. 1(2)