{
  "url": "https://openlegislation.uk/financing-arrangement-funded-transfers-to-shareholders-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/financing-arrangement-funded-transfers-to-shareholders-regulations-2008/regulation-2.json",
  "legislation": "uksi/2008/1926",
  "legislation_title": "The Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008",
  "legislation_url": "https://openlegislation.uk/financing-arrangement-funded-transfers-to-shareholders-regulations-2008",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\na “relevant financing arrangement” means a relevant financing arrangement in relation to a non-profit fund within section 83YC(4) of the Finance Act 1989;\na “section 83YC(3) amount” means an amount within section 83YC(3) of the Finance Act 1989;\na “section 83YC(3) period of account” means a period of account for which there is a section 83YC(3) amount;\na “section 83YD arrangement” means a relevant financing arrangement in respect of which there is a section 83YD(2) amount;\na “section 83YD(2) amount” means an amount within section 83YD(2) of the Finance Act 1989;\na “section 83YD(2) period of account” means a period of account for which there is a section 83YD(2) amount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 83YC of the Finance Act 1989 was inserted by paragraph 1(3) of Schedule 17 to the Finance Act 2008."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 83YD of the Finance Act 1989 was inserted by paragraph 1(3) of Schedule 17 to the Finance Act 2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1926/regulation/2",
    "retrieved_at": "2026-10-29T03:26:59.306276+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}