# The Income Tax (Paying and Collecting Agents) Regulations 1996, Regulation 2: Interpretation


(1) In these Regulations unless the context otherwise requires—
“appropriate person” means any person to whom, or at whose direction, relevant payments or relevant receipts are payable by a paying agent or collecting agent, other than an eligible person or, where the relevant receipts concerned are payable by a collecting agent, a person who is a collecting agent in relation to those receipts;
“the Board” means the Commissioners of Inland Revenue;
“eligible person” in relation to a relevant payment or relevant receipt to which subsection (4) of section 118G applies means—
(a) a person who at the chargeable date falls within paragraph (a) of that subsection,
(b) a bank which at the chargeable date falls within paragraph (b) of that subsection,
(c) a trustee of a qualifying discretionary or accumulation trust referred to in paragraph (c) of that subsection,
(d) a person who is entitled to relief from tax as mentioned in paragraph (d) or (e) of that subsection, or
(e) a sovereign power or international organisation referred to in paragraph (j) of that subsection;
“notice” means notice in writing;
“the principal sections” means sections 118A to 118K;
“quarter” means—
(a) the period from 30th July 1996 to 30th September 1996;
(b) any subsequent period of 3 months ending with the last day of December, March, June or September;
“relevant payment” means a foreign dividend payable to a person in the United Kingdom, other than a foreign dividend falling within section 118B(4).
(2) In these Regulations any reference to a particular section, without more, is a reference to that section of the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1996/1780/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.