Regulation 2 Interpretation

In these Regulations—

• a “relevant financing arrangement” means a relevant financing arrangement in relation to a non-profit fund within section 83YC(4) of the Finance Act 1989^f1;

  a “section 83YC(3) amount” means an amount within section 83YC(3) of the Finance Act 1989;

  a “section 83YC(3) period of account” means a period of account for which there is a section 83YC(3) amount;

  a “section 83YD arrangement” means a relevant financing arrangement in respect of which there is a section 83YD(2) amount;

  a “section 83YD(2) amount” means an amount within section 83YD(2) of the Finance Act 1989^f2;

  a “section 83YD(2) period of account” means a period of account for which there is a section 83YD(2) amount.