Regulation 2 Interpretation

In these Regulations—

• “the appropriate judicial authority” has the meaning given by section 20D(1)^f1 of the Management Act;

• “the Board” means the Commissioners of Inland Revenue;

• “the court” has the meaning given by paragraph 9(2) of Schedule 1AA to the Management Act;

• “items subject to legal privilege” has the meaning given by paragraph 5(2) of Schedule 1AA to the Management Act;

• “the Management Act” means the Taxes Management Act 1970;

• “notice of application” means the notice of intention to apply for an order to which a person is entitled under paragraph 3(1) of Schedule 1AA to the Management Act;

• “order” means an order under section 20BA^f2 of the Management Act;

• “working day” means any day other than a Saturday, Sunday or public holiday.