Regulation 2 InterpretationI1

In these Regulations–

• “the Board” means the Commissioners F1for Her Majesty’s Revenue and Customs;

• F2...

• F3“EEA state” has the meaning given in Schedule 1 to the Interpretation Act 1978;

• F4“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;

• “the Management Act” means the Taxes Management Act 1970^f1;

• F5“notice” means notice given either in writing or in such form and by such means of electronic communications as may be approved by directions given by the Board, and “notify” and “notification” shall be construed accordingly;

• “the relevant duties” has the meaning given for the purposes of section 552B by subsection (2) of that section^f2;

• F6...

• “the Taxes Act” means the Income and Corporation Taxes Act F71988, and a reference to a numbered section, without more, is a reference to the section of the Taxes Act bearing that number.