Interpretation
2. In these Regulations—
“2020 nominated company” has the meaning given in regulation 3;
“2021 nominated company” has the meaning given in regulation 8;
“the appropriate person”, in relation to a company, means—
the proper officer of the company for the purposes of section 108 of the TMA 1970(1), or
such other person as may for the time being have the express, implied or apparent authority of the company to act on its behalf for the purposes of these Regulations; and
“ultimate parent” has the same meaning as in section 269ZZB(3) of the Corporation Tax Act 2010(2).
1970 c. 9. Subsection (3) of section 108 was amended by paragraph 2(2)(a) and (b) of Schedule 41 to the Finance Act 2003 (c. 14 (“FA2003”)). Subsection (4) of section 108 was inserted by paragraph 2(3) of Schedule 41 to the FA2003.
2010 c. 4. Section 269ZZB was inserted by paragraph 16 of Schedule 4 to the Finance (No. 2) Act 2017 (c. 32).