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