118 Interpretation
Taxes Management Act 1970 (1970 c 9) | Legislation

Interpretation

118 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     In this Act, unless the context otherwise requires—

“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,

.Ìý.Ìý.

“chargeable gain†has the same meaning as in [the [1992 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 [section 1121(1) of CTA 2010 (with section 617 of that Act)], [.Ìý.Ìý.]

[“CTA 2009†means the Corporation Tax Act 2009,]

[“CTA 2010†means the Corporation Tax Act 2010,]

[“end of period statement†has the meaning given by paragraph 8(6) of Schedule A1, and references to an end of period statement for a tax year are to be read in accordance with that paragraph;]

[.Ìý.Ìý.]

[“HMRC†means Her Majesty's Revenue and Customs;]

.Ìý.Ìý.

[.Ìý.Ìý.]

“inspector†means any inspector of taxes,

[“ITEPA 2003†means the Income Tax (Earnings and Pensions) Act 2003,]

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