Regulation 2 Interpretation

In these Regulations—

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

• “a referral to the Special Commissioners” means a referral to the Special Commissioners under—

  1. (a)

     section 28ZA of the Act, or

  2. (b)

     paragraph 31A of Schedule 18 to the Finance Act 1998^f1.