Article 2 Interpretation

In this Order—

• “TCGA 1992” means the Taxation of Chargeable Gains Act 1992^f1;

• “CAA 2001” means the Capital Allowances Act 2001^f2;

• “CTA 2009” means the Corporation Tax Act 2009^f3;

• “BWB” means the British Waterways Board;

• “CRT” means the Canal & River Trust, company registration number 07807276;

• “CRT CIC” means the Canal & River Trading CIC, company registration number 08069602;

• “relevant transfer” means—

  1. (a)

     a transfer of property, rights and liabilities from BWB to CRT, or

  2. (b)

     a transfer of property, rights and liabilities from BWB to CRT CIC,

  by, or under, the British Waterways Board Transfer Scheme 2012.