# The Stamp Duty Land Tax (Avoidance Schemes) (Specified Proposals or Arrangements) Regulations 2012, Regulation 2: Interpretation


In these Regulations—
“chargeable interests” has the meaning given by section 48 of the Finance Act 2003;
“partnership” has the meaning given by paragraph 1 of Schedule 15 to the Finance Act 2003;
“settlement” has the meaning given by paragraph 1 of Schedule 16 to the Finance Act 2003.

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Source: https://www.legislation.gov.uk/uksi/2012/2396/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-avoidance-schemes-specified-proposals-or-arrangements-regulations-2012/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.