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;

“chargeable period” means a year of assessment or an accounting period of a company for purposes of corporation tax;

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