stocklending arrangementmeans an arrangement such as is mentioned in subsection (1) or (2) of section 129 of the Income and Corporation Taxes Act 1988();
the principal Regulationsmeans the Local Government Superannuation (Scotland) Regulations 1987().
traded optionmeans an option which is for the time being quoted on a recognised stock exchange within the meaning of section 841 of the Income and Corporation Taxes Act 1988 or on the London International Financial Futures Exchange;”