PART XXVI

Interpretation

" Non-cash asset "
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1
In this Act "non-cash asset" means any property or interest in property other than cash; and for this purpose " cash " includes foreign currency.
2
A reference to the transfer or acquisition of a non-cash asset includes the creation or extinction of an estate or interest in, or a right over, any property and also the discharge of any person's liability, other than a liability for a liquidated sum.