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Amendment of regulation 2
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3. In regulation 2 (interpretation)—
(a)in the definition of “the Board” for “of Inland Revenue” substitute “for Her Majesty’s Revenue and Customs”;
(b)omit the definition of “EEA Agreement”;
(c)for the definition of “EEA State” substitute—
““EEA state” has the meaning given in Schedule 1 to the Interpretation Act 1978();”; and
(d)after the definition of “EEA state” (as substituted by sub-paragraph (c) above) insert—
““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005();”.
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