Regulation 2

The Interpretation Act 1889 applies to these Regulations as it applies for the interpretation of an Act of Parliament.

References in these Regulations to any enactment, regulations, scheme or other instrument shall include references to any such enactment, regulations, scheme or instrument as amended by any subsequent enactment, regulations, scheme or instrument.

In these Regulations,

• “post-war credit certificate” means a certificate or amended certificate issued by the Inspector of Taxes under the Post-War Credit (Income Tax) Regulations 1942^f1; and

• “the 1959 Act” means the Income Tax (Repayment of Post-War Credits) Act 1959.