{
  "url": "https://openlegislation.uk/investment-trusts-approval-of-accounting-methods-for-creditor-relationships-order-2001/article-2",
  "json_url": "https://openlegislation.uk/investment-trusts-approval-of-accounting-methods-for-creditor-relationships-order-2001/article-2.json",
  "legislation": "uksi/2001/391",
  "legislation_title": "The Investment Trusts (Approval of Accounting Methods for Creditor Relationships) Order 2001",
  "legislation_url": "https://openlegislation.uk/investment-trusts-approval-of-accounting-methods-for-creditor-relationships-order-2001",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order—\n“Chapter II” means Chapter II of Part IV of the Finance Act 1996;\n“creditor relationship” has the same meaning as in section 103(1);\n“investment trust” has the meaning given by section 842 of the Taxes Act;\n“statutory accounts” shall be construed in accordance with section 86(8);\n“the Taxes Act” means the Income and Corporation Taxes Act 1988.\n(2) References in this Order to a section, or a Schedule, without more, are references to that section of, or that Schedule to, the Finance Act 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 842 was amended by section 117(1) and (4) of the Finance Act 1988 (c. 39), section 55 of the Finance Act 1990 (c. 29), paragraphs 14(1) and (55) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 8 of Schedule 17 to the Finance Act 1994 (c. 9) and paragraph 2 of Schedule 30, and paragraph 7 of Schedule 38, to the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/391/article/2",
    "retrieved_at": "2026-10-29T08:04:24.812206+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."
}