Regulation 2 Interpretation
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
In these Regulations—
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“amortised cost basis of accounting” has the meaning given by section 103(1) of the Finance Act 1996f1;
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“fair value accounting” has the meaning given by section 103(1) of the Finance Act 1996;
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“impairment” and “impairment loss” have the meanings given by section 103(1) of the Finance Act 1996f2.
Annotations
Footnotes
- f1
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This definition was inserted by section 52 of, and paragraph 17 of Schedule 10 to, the Finance Act 2004.
- f2
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These definitions were inserted by paragraph 17 of Schedule 10 to the Finance Act 2004.