Regulation 2 Interpretation

In these Regulations—

• “the Act” means the Finance Act 2004;

• “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003^f1;

• “TMA” means the Taxes Management Act 1970^f2.

In these Regulations a reference to a numbered case is a reference to the case bearing that number in Table 2.