OpenLegislation

Regulation 2 Interpretation

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

In these Regulations—

  • “appropriate declaration” has the same meaning as in section 25(1)(c) of the Finance Act 1990;

  • “the Board” means the Commissioners of Inland Revenue;

  • “donor” has the same meaning as in section 25(1) of the Finance Act 1990;

  • “electronic communications” includes any communications by means of a telecommunication system (within the meaning of the Telecommunications Act 1984f1).

Annotations

Footnotes

f1

1984 c. 12.