SCHEDULES

SCHEDULE 7Transfer schemes: tax

Other definitions

3I1

1

In this Schedule—

a

ICTA means the Income and Corporation Taxes Act 1988 (c. 1),

b

TCGA means the Taxation of Chargeable Gains Act 1992 (c. 12),

c

FA 1996 means the Finance Act 1996 (c. 8),

d

FA 2002 means the Finance Act 2002 (c. 23), and

e

HMRC means the Commissioners for Her Majesty's Revenue and Customs.

2

In this Schedule a reference to a trade includes a reference to part of a trade.