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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations unless the context otherwise requires—

  • “the Act” means the Income and Corporation Taxes Act 1988;

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

  • “tax week” means one of the successive periods in a tax year beginning with the first day of that year and every 7th day thereafter; the last day of a tax year (or, in the case of a tax year ending in a leap year, the last 2 days) to be treated accordingly as a separate tax week;

  • “tax year” means the 12 months beginning with 6th April in any year.