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Regulation 2 Interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In these Regulations unless the context otherwise requires—

  • “controlled foreign company” has the meaning in Chapter IV of Part XVII of the Income and Corporation Taxes Act 1988f1 (“the Taxes Act”);

  • “Schedule 9A” means Schedule 9A to the Companies Act 1985f2;

  • “section 107” means section 107 of the Finance Act 2000;

    other references to a section, without more, are to that section of the Taxes Act; and

  • “statutory accounts”, in relation to a company other than an underwriting member, has the meaning given by section 86(8)(a) and (c) to (e) of the Finance Act 1996f3.

(2)

References to a company being connected with another company shall be construed in accordance with section 839(5) to (7).

Annotations

Footnotes

f1

1988 c. 1.

f2

1985 c. 6; Schedule 9A was inserted by S.I. 1991/2705 and substituted by S.I. 1993/3246.

f3

1996 c. 8.