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2. In these Regulations—
“advantage” has the meaning given to it in section 132A(7) of the Social Security Administration Act 1992;
“arrangements” has the meaning given to it in that subsection;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“the Information Regulations” means the Tax Avoidance (Information) Regulations 2004(1) as modified by these Regulations.
“Part 7” means Part 7 of the Finance Act 2004 (2) and a reference to a numbered section (without more) is a reference to a section of Part 7;
“prescribed” means prescribed by the Information Regulations, unless the context otherwise requires;
“promoter”, in relation to notifiable contribution arrangements or a notifiable contribution proposal, has the meaning given by regulation 6; and
“reference number”, in relation to any notifiable contribution arrangements, means the reference number allocated under regulation 10;
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