PART IVCapital Transfer Tax

CHAPTER IISettlements Without Interests in Possession

Miscellaneous

126Minor interpretative provisions

(1)In this Chapter, unless the context otherwise requires—

(2)In this Chapter " trade or professional compensation fund " means a fund which is maintained or administered by a representative association of persons carrying on a trade or profession and the only or main objects of which are compensation for or relief of losses or hardship that, through the default or alleged default of persons carrying on the trade or profession or of their agents or servants, are incurred or likely to be incurred by others.