# The Northern Rock plc (Tax Consequences) Regulations 2009, Regulation 2: Interpretation


In these Regulations—
“ACo” means Northern Rock plc, company registered number 03273685, or, except in relation to regulation 7, any wholly owned subsidiary of that company;
“BCo” means Gosforth Subsidiary No.1 plc, company registered number 06952311, or any wholly owned subsidiary of that company;
“CTA 2009” means the Corporation Tax Act 2009;
“relevant time” means any time when both ACo and BCo are wholly owned by the Treasury;
“relevant transfer” means—
(a) a transfer or novation of any securities, or of any property, rights or liabilities, between ACo and BCo, or
(b) the grant of a lease, sublease, licence or sub-licence by ACo to BCo or by BCo to ACo,
in relation to, in connection with, or by or under, the Northern Rock plc Transfer Order 2009 at a relevant time.

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Source: https://www.legislation.gov.uk/uksi/2009/3227/regulation/2 (the official version)
Page: https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.