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Article 2 InterpretationI1

United Kingdom

In this Order—

  • “chargeable securities” has the meaning given by section 99(3) to (12) of the Finance Act 1986f1;

  • “instrument” has the meaning given by section 122(1) of the Stamp Act 1891f2;

  • “period of account” has the meaning given by section 834(1) of the Income and Corporation Taxes Act 1988f3.

Annotations

Commencement

I1

Art. 2 in force at 1.12.2001, see art. 1(2)(a)

Footnotes

f1

1986 c. 41. Section 99(3) to (12) was relevantly amended by section 144(2), (4) and (5) of the Finance Act 1988 (c. 39), section 113(2) and (3) of the Finance Act 1990 (c. 29), section 196(5) of the Finance Act 1996 (c. 8), section 151(5) of the Finance Act 1998 (c. 36), and section 118(2) and (4) of, and paragraph 12 of Schedule 19 to, the Finance Act 1999 (c. 16).

f2

1891 c. 39.

f3

1988 c. 1.