Regulation 2 Citation, commencement and interpretationI1

In these Regulations—

• “paragraph 14” means paragraph 14 of Schedule 18 to the Finance Act 2011;

• “paragraph 14(4) event” means an event described in sub-paragraph (4) of paragraph 14;

• “paragraph 14 notice” means a notice of an intention to rely on paragraph 14; and

• “tribunal” means the First-tier Tribunal or, where determined in accordance with the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009^f1, the Upper Tribunal.