{
  "url": "https://openlegislation.uk/government-alternative-finance-arrangements-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/government-alternative-finance-arrangements-regulations-2014/regulation-2.json",
  "legislation": "uksi/2014/1327",
  "legislation_title": "The Government Alternative Finance Arrangements Regulations 2014",
  "legislation_url": "https://openlegislation.uk/government-alternative-finance-arrangements-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“available arrangements” means alternative finance arrangements which, by virtue of regulation 3, are available to the Treasury for raising money;\n“bond” means arrangements to which section 564G (investment bond arrangements) of the Income Tax Act 2007 or section 151N (investment bond arrangements) of the Taxation of Chargeable Gains Act 1992 applies;\n“money” means sterling or any other currency or medium of exchange, whether national or international;\n“raising money” includes raising money outside the United Kingdom; and\n“relevant person” means the Treasury or the Secretary of State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3. Section 564G was inserted by paragraph 8 of Schedule 2 to the Taxation (International and Other Provisions) Act 2010 (c. 8)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12. Section 151N was inserted by paragraph 34 of Schedule 2 to the Taxation (International and Other Provisions) Act 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1327/regulation/2",
    "retrieved_at": "2026-10-29T00:15:30.853738+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."
}