The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006

Interpretation

2.—(1) This paragraph gives the meaning of abbreviated references to legislation used in these Regulations—

“ICTA” means the Income and Corporation Taxes Act 1988(1);

“Chapter 2 of Part 18” means Chapter 2 of Part 18 of ICTA (rules governing relief by way of credit).

(2) In these Regulations—

“foreign amount of tax” has the meaning given by regulation 5(4);

“foreign tax” means tax chargeable under the law of a territory outside the United Kingdom.

(1)

1988 c. 1.