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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “authorised unit trust” and “unit holder” have the meanings given by section 468(6) of the Taxes Actf1;

  • “the Board” means the Commissioners of Inland Revenue;

  • “interest distribution” has the meaning given by section 468L(3) of the Taxes Actf2;

  • “the Taxes Act” means the Income and Corporation Taxes Act 1988 and references to a section number without more are references to a section of that Act;

  • “the Tax Acts” has the meaning given by section 831(2) of the Taxes Act;

  • “unit trust scheme” has the meaning given by section 469(7) of the Taxes Actf3.

Annotations

Footnotes

f1

Section 468(6) was relevantly amended by section 113 of the Finance Act 1994 (c. 9) and section 432(1) of, and paragraph 4 of Schedule 20 to, the Financial Services and Markets Act 2000 (c. 8).

f2

Section 468L was inserted by paragraph 2 of Schedule 14 to the Finance Act 1994.

f3

Section 469(7) was amended by section 432(1) of and paragraph 4 of Schedule 20 to the Financial Services and Markets Act 2000 (c. 8).