# The Scottish Water (Transfer of Functions, etc.) (Tax Provisions) Order 2002, 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, 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;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.

---
Source: https://www.legislation.gov.uk/uksi/2002/653/article/2 (the official version)
Page: https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.