2(1)  In these Regulations unless the context otherwise requires–

charitable unit trust scheme”  means a unit trust scheme of one of the descriptions specified in regulation 7;

enterprise zone”  has the same meaning as in section 74 of the Finance Act 1980 [CAA 2001, s. 298];

enterprise zone property scheme”  means a unit trust scheme of the description specified in regulation 4;

inspector”  means any inspector of taxes;

limited partnership”  means a limited partnership registered under the Limited Partnerships Act 1907 and

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