Interpretation
2.—(1) In this Order—
“the principal Order” means the Ports (Northern Ireland) Order 1994(1);
“the tax provisions relating to company distributions” means the provisions of the Corporation Tax Acts, excluding any of those provisions relating to corporation tax on chargeable gains.
(2) Expressions used in this Order and in the principal Order have the same meaning in this Order as they have in that Order.
(1)
S.I. 1994/2809 (N.I.16).