Regulation 12 | General interpretation
From legislation.gov.uk
“HMRC” means Her Majesty's Revenue and Customs;
“period of account”, in relation to an offshore fund, means any period for which accounts of the offshore fund are drawn up;
“proposed prospectus” includes—
(a)any document supplementing or amending the proposed prospectus, and
(b)any document fulfilling the same function as a proposed prospectus;
“prospectus” includes—
(a)any document supplementing or amending the prospectus, and
(b)any document fulfilling the same function as a prospectus;
“regulated market” means—
a UK regulated market within the meaning given by Article 2.1(13A) of Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments,
an EU regulated market within the meaning given by Article 2.1(13B) of that Regulation, and
a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation;
the “relevant group of sections” means sections 40A to 42A of FA 2008 ;
“tax year”—
(a)in relation to income tax, has the meaning given by section 4(2) of ITA 2007, and
(b)in relation to capital gains tax, has the meaning given by section 288(1ZA) of TCGA 1992 ;
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
“UCITS fund” means—
a UCITS within the meaning given by section 236A of the Financial Services and Markets Act 2000, or
an undertaking established in Gibraltar which is a UCITS under the law of Gibraltar which implemented Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities.