# The Investment Trusts (Approval of Accounting Methods for Creditor Relationships) Order 2001, Article 2: Interpretation


(1) In this Order—
“Chapter II” means Chapter II of Part IV of the Finance Act 1996;
“creditor relationship” has the same meaning as in section 103(1);
“investment trust” has the meaning given by section 842 of the Taxes Act;
“statutory accounts” shall be construed in accordance with section 86(8);
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
(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.

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Source: https://www.legislation.gov.uk/uksi/2001/391/article/2 (the official version)
Page: https://openlegislation.uk/investment-trusts-approval-of-accounting-methods-for-creditor-relationships-order-2001/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.