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2. In these Regulations unless the context otherwise requires—
“authorised unit trust” and “unit holder” have the meanings given by section 468(6) of the Taxes Act;
“the Board” means the Commissioners of Inland Revenue;
“interest distribution” has the meaning given by section 468L(3)(1) of the Taxes Act;
“section 468O” and “section 468P” mean section 468O and section 468P respectively of the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act.
Sections 468L, 468M and 468N were inserted by paragraph 2 of Schedule 14 to the Finance Act 1994.