Amendments to regulation 2 (interpretation)3

1

Amend regulation 2 as follows.

2

In paragraph (1)—

a

after the definition of “commercial paper funded company” insert—

  • “CTA 2010” means the Corporation Tax Act 2010;

b

for the definition of “financial asset” substitute—

  • “financial asset” has the meaning given by regulation 9A;

c

omit the definition of “ICTA”, and

d

in the definition of “specified regulation” for “and 16 to 20” substitute “, 14A (removal of withholding obligation), 16 to 20 and 22”.

3

Omit paragraph (2).