# Finance Act 2015, Paragraph 54


In section 118 (interpretation), in subsection (1), at the appropriate place insert—
““NRCGT return” has the meaning given by section 12ZB;”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.