Related Commentary  Related HMRC Manuals

288(1)  In this Act, unless the context otherwise requires–

the 1979 Act”  means the Capital Gains Tax Act 1979;

allowable loss”  shall be construed in accordance with sections 8(2), 16, 16A, 261B, 261D and 263ZA;

the Board”  means the Commissioners of Inland Revenue;

building society”  has the same meaning as in the Building Societies Act 1986;

the Capital Allowances Act”  means the Capital Allowances Act 2001;

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.