Regulation 2 InterpretationF1

In these Regulations—

• “the Act” means the Finance Act 2022;

• “appealable decision” means a decision appealable in accordance with regulation 30;

• “appellant” means the person bringing an appeal of an appealable decision under regulation 30;

• “due date” has the meaning given in regulation 6(1), 9(1) or 13(1) as the case may be;

• “economic crime (anti-money laundering) levy return” has the meaning given in regulation 5(1), 9(1)(b) or 13(1)(a) as the case may be;

• “FCA return date” has the meaning given in regulation 5(2)(a);

• “notice of recalculation” means a notice given under regulation 11A(1)(b).