Taxation of Chargeable Gains Act 1992 (c. 12)

Part VI U.K. Companies, oil, insurance etc.

Chapter III U.K. Insurance

[F1 214BA Interpretation U.K.

Expressions used in this Chapter and in Chapter 1 of Part 12 of the Taxes Act have the same meaning in this Chapter as in that Chapter.]

Textual Amendments

F1 S. 214BA inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 33 para. 32