InterpretationU.K.
This section has no associated Explanatory Memorandum
2. 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.