# Income Tax Act 2007, Section 325: Interpretation of Chapter


In this Chapter—
“regulations” means regulations made by the Treasury, and
“tax enactments” means provisions of or made under—
(a)the Tax Acts,
(b)TCGA 1992 or any other enactment relating to capital gains tax, or
(c)TMA 1970.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/325 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-325
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.