“relevant holding”

1. The Authorised Investment Funds (Tax) Regulations 2006 SI
2. Corporation Tax Act 2009 Act 3 definitions
3. Finance (No. 2) Act 2005 Act
4. Income Tax Act 2007 Act 3 definitions
5. The National Savings (Remediation Scheme) (No. 2) Regulations 2026 SI
6. The National Savings (Remediation Scheme) Regulations 2026 SI
7. The Nitrate Pollution Prevention Regulations 2015 SI 2 definitions
8. The Offshore Funds (Tax) Regulations 2009 SI
9. Taxation of Chargeable Gains Act 1992 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.