Regulation 3 Amendment of regulation 2

In regulation 2 (interpretation)—

(a)

in the definition of “the Board” for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs”;

(b)

omit the definition of “EEA Agreement”;

(c)

for the definition of “EEA State” substitute—

““EEA state” has the meaning given in Schedule 1 to the Interpretation Act 1978^f1;”; and

(d)

after the definition of “EEA state” (as substituted by sub-paragraph (c) above) insert—

““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005^f2;”.

Annotations

f1: The definition of “EEA state” was inserted into Schedule 1 to the Interpretation Act 1978 by section 26(1) of the Legislative and Regulatory Reform Act 2006.
f2: 2005 c. 5.