The Income Tax (Deposit-takers) (Non-residents) Regulations 1992

Interpretation

2.  In these Regulations unless the context otherwise requires—

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

“the Board” means the Commissioners of Inland Revenue;

“certificate” means the certificate referred to in section 482(11) (a) of the Act;

“declaration” means a declaration under section 481(5) (k) of the Act;

“deposit-taker”, “deposit” and “relevant deposit” have the meanings given by section 481 of the Act(1);

“the 1985 Regulations” means the Income Tax (Composite Rate) (Non-residents) Regulations 1985(2);

“notice” means notice in writing;

“payment” includes “credit”.

(1)

Section 481 was amended by paragraph 8 of Schedule 5 and Part IV of Schedule 19 to the Finance Act 1990.

(2)

S.I. 1985/1702.