# The Tax Avoidance Schemes (Information) Regulations 2004, Regulation 2: Interpretation


In the Regulations—
“the Act” means the Finance Act 2004, and a reference to a numbered section (without more) is a reference to the section of the Act which is so numbered;
“the Arrangements Regulations” means the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004;
“corporation tax” shall be construed in accordance with section 318(1);
“employment” has the same meaning as it has for the purposes of the employment income Parts of the Income Tax (Earnings and Pensions) Act 2003 (see section 4 of that Act) and includes offices to which the provisions of those Parts that are expressed to apply to employments apply equally (see section 5 of that Act); and “employee” and “employer” have corresponding meanings;
“notifiable arrangements” has the meaning given by section 306(1);
“notifiable proposal” has the meaning given by section 306(2);
“promoter” has the meaning given by section 307;
“the prescribed taxes” means capital gains tax, corporation tax and income tax;
“the relevant date” has the meaning given by section 308(2).

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Source: https://www.legislation.gov.uk/uksi/2004/1864/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-information-regulations-2004/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.