# The Deposit-takers (Interest Payments) (Discretionary or Accumulation Trusts) Regulations 1995, Regulation 2: Interpretation


In these Regulations—
“the Board” means the Commissioners of Inland Revenue;
“discretionary or accumulation trust” has the meaning given by section 481(4A) of the Taxes Act;
“notice” means notice in writing;
“payment” includes “credit”;
“section 480A(1)” and “section 481(5B)” mean section 480A(1) and section 481(5B) respectively of the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1995/1370/regulation/2 (the official version)
Page: https://openlegislation.uk/deposit-takers-interest-payments-discretionary-or-accumulation-trusts-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.