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In this Act, except where the context otherwise requires,–

amount”  includes value;

authorised unit trust”  means a scheme which is a unit trust scheme for the purposes of the Income Tax Acts (see section 1007 of the Income Tax Act 2007) and in the case of which an order under section 243 of the Financial Services and Markets Act 2000 is in force;

barrister”  includes a member of the Faculty of Advocates;

the Board”  means the Commissioners of Inland Revenue;

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