Regulation 2 Interpretation

In these Regulations—

• “the closing date” is to be read in accordance with regulation 3(4), 4(4), 5(4), 6(4), 7(4) or 8(4) as the case may require;

• “notification” is to be read in accordance with regulation 3(3), 4(3), 5(3), 6(3), 7(3) or 8(3) as the case may require;

• “the Revenue and Customs” means Her Majesty’s Revenue and Customs.

In these Regulations references to sections, without more, are references to sections of the Finance Act 2004, and references to provisions of Schedule 36 are references to provisions of Schedule 36 to that Act.

The expressions defined or otherwise explained in the list in section 280(2)^f1 have the same definitions or explanations in these Regulations as in Part 4 of the Finance Act 2004.