Regulation 2 Interpretation

In these Regulations—

• “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 M1;

• “ICTA” means the Income and Corporation Taxes Act 1988 M2;

• “CAA 2001” means the Capital Allowances Act 2001 M3;

• “FA 1988” means the Finance Act 1988 M4;

• “FA 1996” means the Finance Act 1996 M5; and

• “FA 2002” means the Finance Act 2002 M6.