Regulation 2 Interpretation
In these Regulations—
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“overseas life insurance company” has the meaning given in section 156(5) of the Finance Act 2003;
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“period of account” has the meaning given in section 832(1) of the Income and Corporation Taxes Act 1988f1.
Annotations
Footnotes
- f1
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1988 c. 1. The definition of “period of account was inserted into section 832(1) by section 103(1) and (6) of the Finance Act 2002 (c. 23).