PART 1GENERAL
Interpretation2
1
In these Regulations—
“the 2003 Act” means the Finance Act 2003;
“the Board” means the Commissioners of Inland Revenue;
“land transaction return” has the meaning given by section 76(1).
2
In these Regulations, a reference to a numbered section without more is a reference to the section of the 2003 Act bearing that number.