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

basic life assurance and general annuity business”  has the meaning given by section 431F;

beneficiary”  has the meaning given by regulation 2 of the Excluded Business Regulations;

the Board”  means the Commissioners for Her Majesty’s Revenue and Customs;

branch”  includes agency;

child trust fund business”  has the meaning given by section 431BA;

company tax return”  has the meaning given by paragraph 3 of Schedule 18 to the Finance Act 1998;

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