Interpretation of Chapter IIN.I.
48. In this Chapter—
“shareable state scheme rights” has the meaning given by Article 44(2); and
“tax year” has the meaning given by section 121(1) of the Contributions and Benefits Act.
48. In this Chapter—
“shareable state scheme rights” has the meaning given by Article 44(2); and
“tax year” has the meaning given by section 121(1) of the Contributions and Benefits Act.