Other definitionsE+W
3(1)In this Schedule—E+W
(a)ICTA means the Income and Corporation Taxes Act 1988 (c. 1),
(b)TCGA means the Taxation of Chargeable Gains Act 1992 (c. 12),
(c)FA 1996 means the Finance Act 1996 (c. 8),
(d)FA 2002 means the Finance Act 2002 (c. 23), and
(e)HMRC means the Commissioners for Her Majesty's Revenue and Customs.
(2)In this Schedule a reference to a trade includes a reference to part of a trade.
Commencement Information
I1Sch. 7 para. 3 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)