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Regulation 3 Amendments to the principal Regulations

Original text. Later amendments are not shown.

In regulation 2—

(a)

after the definition of “syndicate gains” there shall be inserted the following definition—

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

(b)

after the definition of “the Taxes Acts” there shall be added the following definition—

  • ““tax credit” means a tax credit under section 231 of the Taxes Actf2.”

Annotations

Footnotes

f1

1988 c. 1.

f2

Section 231 was amended by section 106 of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), and paragraph 2 of Schedule 7 to the Finance Act 1990 (c. 29).