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.