# The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017, Regulation 2: Interpretation


In these Regulations—
“asset” has the meaning given in section 21(1) of the Taxation of Capital Gains Act 1992, but also includes sterling;
“document” includes part of a document.

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Source: https://www.legislation.gov.uk/uksi/2017/345/regulation/2 (the official version)
Page: https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.