4. In regulation 165 (bad debt relief: interpretation of Part 19)—
(a)in the definition of “claim”, after “166” insert “or 166AA,”,
(b)in the definition of “return”, after “25” insert “but “relevant non-UK return” has the meaning given by paragraph 20(3) of Schedule 3BA to the Act and “relevant special scheme return” has the meaning given by paragraph 16(3) of Schedule 3B to the Act”,
(c)after the definition of “security” insert—
““tax period” has the meaning given by paragraph 23(1) of Schedule 3B or paragraph 38(1) of Schedule 3BA (as the case may require) to the Act.”.