In these Regulations unless the context otherwise requires—

• “original owner” shall be construed in accordance with subsection (1) of section 730A2;

• “the Taxes Act” means the Income and Corporation Taxes Act 1988;

• “transferor” shall be construed in accordance with subsection (1) of section 727A3, or subsection (1) of 737A4 (as the case may be);

• “the 1992 Act” means the Taxation of Chargeable Gains Act 19925.

In these Regulations unless the context otherwise requires, any reference to a particular section, without more, is a reference to that section of the Taxes Act.