Finance Act 2016

Amendments of regulations

23 In regulation 2(1) (interpretation)—

(a) after the entry for “fixed protection 2014” insert—

• ““fixed protection 2016” means protection under paragraph 1(2) of Schedule 4 to FA 2016;”, and

(b) after the entry for “individual protection 2014” insert—

• ““individual protection 2016” means protection under paragraph 9(2) of Schedule 4 to FA 2016;”.