Regulation 2 Interpretation

In these Regulations—

• “CAA 2001” means the Capital Allowances Act 2001^f1;

• “public body” means a person which is a public body for the purposes of section 66 of the Finance Act 2003^f2;

• “TCGA 1992” means the Taxation of Chargeable Gains Act 1992^f3;

• “taxable public body” means a public body which is within the charge to corporation tax;

• “transfer scheme” means a transfer scheme made under—

  1. (a)

     section 333DA of the Greater London Authority Act 1999, or

  2. (b)

     section 53A of the Housing and Regeneration Act 2008;

• “trading stock” has the meaning given by section 163 of the Corporation Tax Act 2009^f4;

• “transferee”, in relation to a transfer scheme, means the person to whom the transfer is made;

• “transferor”, in relation to a transfer scheme, means the person from whom the transfer is made.

Expressions used in regulations 7 and 8 and in Part 2 of CAA 2001 have the same meanings in those regulations as in that Part.