# The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006, Regulation 2: Interpretation


(1) This paragraph gives the meaning of abbreviated references to legislation used in these Regulations—
“ICTA” means the Income and Corporation Taxes Act 1988;
“Chapter 2 of Part 18” means Chapter 2 of Part 18 of ICTA (rules governing relief by way of credit).
(2) 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.

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Source: https://www.legislation.gov.uk/uksi/2006/3262/regulation/2 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-double-taxation-relief-corporate-members-regulations-2006/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.