# The British Waterways Board (Tax Consequences) Order 2012, Article 2: Interpretation


In this Order—
“TCGA 1992” means the Taxation of Chargeable Gains Act 1992;
“CAA 2001” means the Capital Allowances Act 2001;
“CTA 2009” means the Corporation Tax Act 2009;
“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—
(a) a transfer of property, rights and liabilities from BWB to CRT, or
(b) a transfer of property, rights and liabilities from BWB to CRT CIC,
by, or under, the British Waterways Board Transfer Scheme 2012.

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Source: https://www.legislation.gov.uk/uksi/2012/1709/article/2 (the official version)
Page: https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.