697R. Interpretation

(1) In this Part—

“accounting period” means an accounting period determined in accordance with section 27;

“Act of 2023” means the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023;

“average taxable profits in respect of the reference years” shall be construed in accordance with section 697T(1);

“chargeable period” has the same meaning as it has in the Act of 2023;

“Council Regulation” has the same meaning as it has in the Act of 2023;

“energy company” has the same meaning as it has in the Act of 2023;

“relevant activities” has the same meaning as it has in the Act of 2023;

“taxable profits” shall be construed in accordance with section 697S(1);

“temporary solidarity contribution” has the same meaning as it has in the Act of 2023.

(2) A word or expression which is used in this Part and which is also used in the Council Regulation has, unless the context otherwise requires, the same meaning in this Part as it has in the Council Regulation.