Part 3Trading income

Chapter 9Trade profits: other specific trades

Reserves of marketing authorities etc

155Interpretation of sections 153 and 154

(1)

In sections 153 and 154 “Minister” means—

(a)

a Minister of the Crown,

(b)

the Scottish Ministers,

(c)

the Welsh Ministers, or

(d)

a Minister within the meaning of the Northern Ireland Act 1998 (c. 47).

(2)

In sections 153 and 154 “department” means—

(a)

a government department,

(b)

a part of the Scottish Administration,

(c)

a part of the Welsh Assembly Government, or

(d)

a Northern Ireland department.