Interpretation

2.—(1) In these Regulations—

“the Act” means the Finance Act 2004 and a reference, without more, to a numbered section or Schedule is a reference to the section of, or Schedule to the Act bearing that number;

“associated company” has the meaning given by section 416 of ICTA;

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“director” has the meaning given by section 417 of ICTA;

“event report” means the report required by regulation 3(1);

“relevant lump sum death benefit” means a defined benefits lump sum death benefit or an uncrystallised funds lump sum death benefit;

“reportable event” means an event in relation to which information is required to be provided by virtue of these Regulations;

“reporting year” means the tax year to which an event report relates.

(2) Section 839 of ICTA applies for the purpose of determining whether a person is connected with another for the purposes of these Regulations.

(3) Expressions defined, or otherwise explained, in section 280, have the same meaning in these Regulations as they have in Part 4 of the Act.