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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 22 of 22    

172A. Interpretation.

(1)

(a) In this Chapter and in Schedule 2A -

"American depositary receipt" has the same meaning as in section 207 of the Finance Act, 1992;

"approved body of persons" has the same meaning as in section 235;

"approved minimum retirement fund" has the same meaning as in section 784C;

"approved retirement fund" has the same meaning as in section 784A;

"auditor", in relation to a company, means the person or persons appointed as statutory auditor of the company for the purposes of the Companies Act 2014, or under the law of the territory in which the company is incorporated and which corresponds to those Acts;

"authorised withholding agent", in relation to a relevant distribution, has the meaning assigned to it by section 172G;

"collective investment undertaking" means - (i) a collective investment undertaking within the meaning of section 734 (ii) an undertaking for collective investment within the meaning of section 738 (iii) an investment undertaking within the meaning of secti

Comparing proposed amendment...