The Capital Gains Tax Regulations 1967

Interpretation

2.—(1) In these Regulations, unless the context otherwise requires—

“appeal” means an appeal against an assessment to capital gains tax or against a decision on a claim relating to capital gains tax;

“the Board” means the Commissioners of Inland Revenue;

“Commissioners” means (subject to Regulation 17) General Commissioners or Special Commissioners;

“third party” means a third or subsequent party joined under Regulation 8;

references to the Income Tax Management Act 1964 are references to that Act as applied in relation to capital gains tax by paragraph 1 of Schedule 10 to the Finance Act 1965;

references to Part III of the Finance Act 1965 include Schedules 6 to 10 to that Act and any other enactment to be construed as one with the said Part III;

subject to Regulation 15, other expressions have the same meaning as in Part III of the Finance Act 1965.

(2) The Interpretation Act 1889 shall apply to these Regulations as it applies to an Act of Parliament.