# The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015, Regulation 2: Interpretation


(1) In these Regulations—
“CAA 2001” means the Capital Allowances Act 2001;
“public body” means a person which is a public body for the purposes of section 66 of the Finance Act 2003;
“TCGA 1992” means the Taxation of Chargeable Gains Act 1992;
“taxable public body” means a public body which is within the charge to corporation tax;
“transfer scheme” means a transfer scheme made under—
(a) section 333DA of the Greater London Authority Act 1999, or
(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;
“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.
(2) 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.

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Source: https://www.legislation.gov.uk/uksi/2015/1540/regulation/2 (the official version)
Page: https://openlegislation.uk/housing-and-regeneration-transfer-schemes-tax-consequences-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.