Related Commentary  

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

(a) 

account” , except in the case of–

(i)an account with a deposit-taker,

(ii)[Omitted by SI 2007/2119, reg. 3(a)]

(iii)a share or deposit account with a building society, or

(iv)a deposit account with a person falling within section 991(2) of the Income Tax Act 2007,

shall be construed in accordance with regulation 4(1) and, where appropriate, regulation 2B(b) and shall include a personal equity plan treated on and from the 6th April 2008 as a stocks and shares account;

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