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 20044 as modified by these Regulations.

• “Part 7” means Part 7 of the Finance Act 2004 5 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;