Finance Act 2002

Valid from 24/07/2002

Interpretation of ScheduleU.K.

17In this Schedule—

  • “company” includes any body corporate or unincorporated association but does not include a partnership, and shall be construed in accordance with section 99 of the Taxation of Chargeable Gains Act 1992 (c. 12) (application of Act to unit trust schemes);

  • “regulations” means regulations made by the Treasury;

  • “shares” includes stock;

    (a)

    the Tax Acts,

    (b)

    the Taxation of Chargeable Gains Act 1992 or any other enactment relating to capital gains tax, or

    (c)

    the Taxes Management Act 1970 (c. 9);

  • “venture capital trust” has the meaning given by section 842AA of the Taxes Act 1988.