Amendment of regulation 19B of the principal Regulations
4. In regulation 19B(5)(1) of the principal Regulations (payments to directors which are to be disregarded) for sub-paragraph (a) there shall be substituted the following sub-paragraph—
“(a)“company” has the meaning given by section 832(1) and (2) of the Income and Corporation Taxes Act 1988 (interpretation of the Tax Acts);”.
(1)
Regulation 19B was inserted by S.R. 1987 No. 468 and amended by S.R. 1991 No. 106