Paragraph 1 Interpretation
England and Wales
In this Schedule—
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“qualifying breeding value” means non-income losses of the kind referred to in paragraph 2(a) of Schedule 1;
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“qualifying clearance costs” means non-income losses of the kind referred to in paragraph 2(d) of Schedule 1;
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“qualifying contractual liability” means non-income losses of the kind referred to in paragraph 2(e) of Schedule 1;
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“qualifying equipment losses” means non-income losses of the kind referred to in paragraph 2(c ) of Schedule 1;
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“qualifying income losses” means income losses of the kind referred to in paragraph 1 of Schedule 1; and
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“qualifying redundancy payments” means non-income losses of the kind referred to in paragraph 2(b) of Schedule 1.