Article 2 Interpretation

In this Order—

• “the Corporation Tax Acts” has the meaning given by section 831(1)(a) of the Taxes Act;

• “the new water and sewerage authorities” means the bodies established by section 62(1) of the Local Government etc. (Scotland) Act 1994^f1, that is, the East of Scotland Water Authority, the West of Scotland Water Authority and the North of Scotland Water Authority;

• “Scottish Water” means the body corporate known as Scottish Water and established by section 20 of, and Schedule 3 to, the Water Industry (Scotland) Act 2002^f2;

• “the Taxes Act” means the Income and Corporation Taxes Act 1988^f3.