“Act” includes an Act of the Parliament of Northern Ireland and “enactment” shall be construed accordingly,

“the Board” means the Commissioners of Inland Revenue,

“body of persons” means any body politic, corporate or collegiate, and any company, fraternity, fellowship and society of persons, whether corporate or not corporate,

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“chargeable gain” has the same meaning as in F2the F31992 Act,

“chargeable period” means a year of assessment or a company’s accounting period,

“collector” means any collector of taxes,

“company” has the meaning given by F4sections 419 and 420 of the principal Act (with section F4468 of that Act) F5... ,

F6“the General Commissioners Regulations” means the General Commissioners (Jurisdiction and Procedure) Regulations 1994,

“incapacitated person” means any infant, person of unsound mind, lunatic, idiot or insane person,

F7“infant”, in relation to Scotland, except in section 73 of this Act, means a person under legal disability by reason of nonage, and, in the said section 73, means a person under the age of 18 years.

“inspector” means any inspector of taxes,

F8“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003,

F9“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005,

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11“partnership return” has the meaning given by section 12AA(10A) of this Act,

“the principal Act” means the Income and Corporation Taxes Act F41988,

F12“the relevant trustees”, in relation to a settlement, shall be construed in accordance with section 7(9) of this Act.

“return” includes any statement or declaration under the Taxes Acts,

F13“the Special Commissioners Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994,

F14“successor”, in relation to a person who is required to make and deliver, or has made and delivered, F15a partnership return, and “predecessor” and “successor”, in relation to the successor of such a person, shall be construed in accordance with section 12AA(11) of this Act;

“tax”, where neither income tax nor capital gains tax nor corporation tax F16nor development land tax is specified, means any of those taxes F17except that in sections 20, 20A, 20B, 20C and 20D it does not include development land tax,

F21“the 1992 Act ” means the Taxation of Chargeable Gains Act 1992

“trade” includes every trade, manufacture, adventure or concern in the nature of trade .