4(1)  This regulation has effect for the interpretation of regulations 5 to 11.

4(2)  In those regulations–

the Taxes Act”  means the Income and Corporation Taxes Act 1988;

the 1992 Act”  means the Taxation of Chargeable Gains Act 1992;

accounts” , in relation to a company, means the accounts of the company prepared in accordance with normal accountancy practice being either–

(i)the annual accounts of the company prepared in accordance with Part VII of the Companies Act 1985, or

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