Regulation 2 Interpretation

In these Regulations—

• “the Management Act” means the Taxes Management Act 1970^f1;

• “the principal Regulations” means the Stamp Duty Reserve Tax Regulations 1986^f2;

• “regulation” means a regulation of the principal Regulations;

• “relevant transaction” has the meaning given by regulation 2 of the principal Regulations;

• “the Schedule” means the Schedule to the principal Regulations.