325Interpretation of ChapterU.K.
This
adran has no associated
Nodiadau Esboniadol
In this Chapter—
“regulations” means regulations made by the Treasury, and
“tax enactments” means provisions of or made under—
(a)the Tax Acts,
(b)TCGA 1992 or any other enactment relating to capital gains tax, or
(c)TMA 1970.