# The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“the Board” means the Commissioners of Inland Revenue;
“Board of directors” means the Board of directors of Tradepoint;
“clearing participant” means a member (as defined by this regulation) who is also a member of The London Clearing House Limited and who as such is permitted by the Board of directors and that clearing house to clear transactions made on the Exchange for a traded security;
“the Exchange” means Tradepoint Investment Exchange;
“Management Act” means the Taxes Management Act 1970;
“member” in relation to Tradepoint means a person approved by the Board of directors as a participant in the Exchange;
“return period” shall be construed in accordance with regulation 12;
“section 737” means section 737 of the Taxes Act;
“Schedule 23A” means Schedule 23A to the Taxes Act;
“Taxes Act” means the Income and Corporation Taxes Act 1988;
“Tradepoint” means Tradepoint Financial Networks plc;
“United Kingdom equities” means shares of any company resident in the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/1995/2052/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.