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Regulation 3 Scope of these Regulations

Original text. Later amendments are not shown.

These Regulations apply for the purposes of—

(a)

the relevant provisions mentioned in section 118ZN of ICTA, and

(b)

except in regulation 5, applying section 119 FA 2004 as mentioned in section 122A(2) of that Act,

in computing the amount of an individual’s contribution to the relevant trade.