Interpretation2

In these Regulations—

  • “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 M1;

  • “ICTA” means the Income and Corporation Taxes Act 1988 M2;

  • “CAA 2001” means the Capital Allowances Act 2001 M3;

  • “FA 1988” means the Finance Act 1988 M4;

  • “FA 1996” means the Finance Act 1996 M5; and

  • “FA 2002” means the Finance Act 2002 M6.