Finance Act 1990

InterpretationU.K.

10(1)In this Schedule—U.K.

  • [F1the 1992 Act” means the Taxation of Chargeable Gains Act 1992]

  • the Commission” means the Independent Television Commission;

  • the IBA” means the Independent Broadcasting Authority;

  • the nominated company” and “the transfer date” have the same meaning as in the provisions of the principal Act relating to the transfer of the undertakings of the IBA and the Cable Authority;

  • the principal Act” means the Broadcasting Act 1990;

  • the relevant transferees” means the Commission, the Radio Authority and the nominated company.

(2)References in this Schedule to things transferred under the principal Act are references to things transferred in accordance with a scheme made under that Act.

Textual Amendments

F1Definition in Sch. 12 para. 10 substituted (6.3.1992 with effect as mentioned in s. 289 (1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 10 para. 22(5)(d) (with ss. 60, 101(1), 201(3)).