C1Part 2Double taxation relief
CHAPTER 2Double taxation relief by way of credit
Schemes and arrangements designed to increase relief: anti-avoidance
95Interpretation of sections 89 to 94
1
This section applies for the purposes of sections 89 to 94, and subsection (4) applies also for the purposes of subsection (8).
2
“Chargeable period”, in relation to capital gains tax, means tax year (see section 288(1ZA) of TCGA 1992).
3
“Closure notice” means a notice under—
a
section 28A or 28B of TMA 1970 (completion of enquiry into personal, trustee's or partnership return), or
b
paragraph 32 of Schedule 18 to FA 1998 (completion of enquiry into company return).
4
“Company tax return” means the return required to be delivered pursuant to a notice under paragraph 3 of Schedule 18 to FA 1998, as read with paragraph 4 of that Schedule (company returns).
5
“Counteraction notice” means a notice under section 81(2).
6
“Discovery assessment” means an assessment under—
a
section 29 of TMA 1970 (assessment to income tax or capital gains tax), or
b
paragraph 41 of Schedule 18 to FA 1998 (assessment on company).
7
“Notice of enquiry” means a notice under—
a
section 9A or 12AC of TMA 1970 (enquiry into personal, trustee's or partnership return), or
b
paragraph 24 of Schedule 18 to FA 1998 (enquiry into company return).
8
“Tax return” means—
a
a return under section 8, 8A or 12AA of TMA 1970 (personal return, trustee's return or partnership return), or
b
a company tax return.
Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))