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).