Interpretation Interpretation
- 170Meaning of “chargeable day” and “within the charge”
- 171References to the state of affairs “on” a day
- 172Connected persons
- 173Connected persons: cell companies
- 174General interpretation of Part 3
Notes on Part 3
Modifications
- C1
Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
- C2
Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2