Paragraph 1 F1

In this Schedule—

• “the pre-commencement period" means the period beginning with 6th October 1996 and ending with the day before the commencement date;

• “section 16 scheme" means a trust scheme to which section 16 applies or would apply if sections 16 to 21 and all these regulations were in force;

• “section 18 company" means a company to which section 18 applies or would apply if sections 16 to 21 and all these regulations were in force.