This paragraph gives the meaning of the abbreviated references to Acts used in these Regulations—

• “CAA 2001” means the Capital Allowances Act 20012;

• “FA 2004” means the Finance Act 2004;

• “ICTA” means the Income and Corporation Taxes Act 19883;

• “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 20034;

• “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 20055;

• “TCGA 1992” means the Taxation of Chargeable Gains Act 19926.

In these Regulations—

• “business” has the meaning given by regulation 3;

• “the Information Regulations” means the Tax Avoidance Schemes (Information) Regulations 20047;

• “lease”, “lessor” and “lessee” are to be construed in accordance with regulation 14(1);

• “plant or machinery lease” has the meaning given by regulation 14;

• “the Promoters Regulations” means the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 20048;

• “small or medium-sized enterprise” has the meaning given by regulation 4;.

For the purposes of these Regulations section 839 of ICTA9 applies to determine whether persons are connected.