Regulation 3
After regulation 1 (citation and commencement) insert—
“1AExpressions used in these Regulations, unless otherwise provided, have the same meaning as in Parts 14A to 15E of the Corporation Tax Act 2009.”.
After regulation 1 (citation and commencement) insert—
“1AExpressions used in these Regulations, unless otherwise provided, have the same meaning as in Parts 14A to 15E of the Corporation Tax Act 2009.”.