2  In these Regulations unless the context otherwise requires–

accounting period”  means any accounting period in relation to which Schedule 19AB has effect;

the Board”  means the Commissioners of Inland Revenue;

the closing transitional date”  shall be construed in accordance with regulation 3(2);

the corresponding accounting period” , in relation to a provisional repayment period, is the accounting period in which that provisional repayment period falls;

insurance company”  means a company to which Part II of the Insurance Companies Act 1982 applies;

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.