Regulation 2 InterpretationI1

In these Regulations—

• “element”, in relation to a notifiable arrangement, includes the way in which the arrangement is structured;

• “relevant indirect tax” means each indirect tax, except customs duties, relevant to a F1... proposal or ... arrangement;

• “the Schedule” means Schedule 17 to the Finance (No. 2) Act 2017^f1;

• “tax identifier number” means—

  1. (a)

     any registration number provided by HMRC to a person in respect of each relevant indirect tax; or

  2. (b)

     where no such number is provided, any unique taxpayer reference number provided by HMRC to the person.