{
  "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-2.json",
  "legislation": "uksi/1992/12",
  "legislation_title": "The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires—\n“the Act” means the Income and Corporation Taxes Act 1988;\n“agreement” means agreement in writing and “agree” shall be construed accordingly;\n“audit report” means a report made by an auditor in respect of an audit carried out pursuant to these Regulations;\n“auditor” means an individual or firm whose name appears in the register of auditors kept pursuant to the Companies Act 1989 (Register of Auditors and Information about Audit Firms) Regulations 1991;\n“the Board” means the Commissioners of Inland Revenue;\n“deposit”, “deposit-taker” and “relevant deposit” have the meanings given by section 481 of the Act;\n“excluded deposit” has the meaning given by regulation 5;\n“notice” means notice in writing;\n“payment” (except in relation to a payment to the Board) includes “credit” and “paid” shall be construed accordingly;\n“Special Reports booklet” means the booklet entitled “Special Reports of Accountants” published by the Auditing Practices Committee of the Consultative Committee of Accountancy Bodies in 1984.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1991/1566."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 481 was amended by paragraph 8 of Schedule 5 and Part IV of Schedule 19 to the Finance Act 1990."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/12/regulation/2",
    "retrieved_at": "2026-10-29T14:31:23.287585+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."
}