Regulation 2 Interpretation

This paragraph gives the meaning of abbreviated references to legislation used in these Regulations—

• “ICTA” means the Income and Corporation Taxes Act 1988^f1;

• “Chapter 2 of Part 18” means Chapter 2 of Part 18 of ICTA (rules governing relief by way of credit).

In these Regulations—

• “foreign amount of tax” has the meaning given by regulation 5(4);

• “foreign tax” means tax chargeable under the law of a territory outside the United Kingdom.