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118(1)  In this Act, unless the context otherwise requires–

Act”  includes an Act of the Parliament of Northern Ireland and

enactment”  shall be construed accordingly,

the Board”  means the Commissioners of Inland Revenue,

body of persons”  means any body politic, corporate or collegiate, and any company, fraternity, fellowship and society of persons, whether corporate or not corporate,

chargeable gain”  has the same meaning as in the 1992 Act,

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