Interpretation2

1

In these Regulations unless the context otherwise requires—

  • “accessory” shall be construed in accordance with subsection (11) of section 168A;

  • “list price” shall be construed in accordance with subsection (2) of section 168A;

  • “optional accessory” has the meaning given by subsection (9)(d) of section 168A;

  • “qualifying accessory” has the meaning given by subsection (10) of section 168A;

  • “the Taxes Act” means the Income and Corporation Taxes Act 19882.

2

References, however expressed, in these Regulations to sections 168A, 168B, 168C and 168D are references to sections 168A, 168B, 168C and 168D of the Taxes Act.