# The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“the Act” means the Income and Corporation Taxes Act 1988;
“agreement” means agreement in writing and “agree” shall be construed accordingly;
“audit report” means a report made by an auditor in respect of an audit carried out pursuant to these Regulations;
“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;
“the Board” means the Commissioners of Inland Revenue;
“deposit”, “deposit-taker” and “relevant deposit” have the meanings given by section 481 of the Act;
“excluded deposit” has the meaning given by regulation 5;
“notice” means notice in writing;
“payment” (except in relation to a payment to the Board) includes “credit” and “paid” shall be construed accordingly;
“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.

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Source: https://www.legislation.gov.uk/uksi/1992/12/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.