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Article 130 InterpretationI1

United Kingdom

In regulation 2(1) (interpretation)f1 for the definition of a “society or institution” substitute—

  • “a “society, person or institution” means a building society or a person falling within section 840A(1)(b) of the Taxes Act or a relevant European institution;”.

Annotations

Commencement

I1

Art. 130 in force at 1.12.2001, see art. 1(2)(b)

Footnotes

f1

Regulation 2 was relevantly amended by regulation 3(1) of S.I. 1995/1929 and regulation 8(c) of S.I. 1995/3239.