regulation 3 3. After regulation 1 (citation and commencement) insert—
“1A. Expressions used in these Regulations, unless otherwise provided, have the same meaning as in Parts 14A to 15E of the Corporation Tax Act 2009.”.
regulation 3 3. After regulation 1 (citation and commencement) insert—
“1A. Expressions used in these Regulations, unless otherwise provided, have the same meaning as in Parts 14A to 15E of the Corporation Tax Act 2009.”.