# The Controlled Foreign Companies (Designer Rate Tax Provisions) Regulations 2000, Regulation 2: Interpretation


In these Regulations “the Board” means the Commissioners of Inland Revenue.

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Source: https://www.legislation.gov.uk/uksi/2000/3158/regulation/2 (the official version)
Page: https://openlegislation.uk/controlled-foreign-companies-designer-rate-tax-provisions-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.