388 Interpretation of sections 386 and 387
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

388  Interpretation of sections 386 and 387

(1)     In sections 386 and 387 and this section—

“approved personal pension scheme” has the same meaning as in Chapter 4 of Part 14 of ICTA (see section 630(1) of that Act),

“dٰܳپDz” includes investment on behalf of an owner of shares in respect of the owner's accumulation shares,

“dٰܳپDz

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