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

account”  means a deposit account or share account which is a tax-exempt special savings account for the purposes of section 326A of the Taxes Act;

account-holder”  means the holder of an account;

the Board”  means the Commissioners of Inland Revenue;

EEA Agreement”  means the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993;

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