{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-809Z10",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-809Z10.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/809Z10",
  "kind": "section",
  "number": "809Z10",
  "heading": "General interpretation",
  "text": "In this Chapter—\n“the business investment provisions” means sections 809VA to 809VO;\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“market value” has the same meaning as in TCGA 1992 (see in particular sections 272 and 273 of that Act);\n“qualifying investment” has the meaning given by section 809VC (and references to making a qualifying investment are to be read in accordance with that section);\n“relevant person” has the meaning given by section 809M;\n“the remittance basis user”, in relation to income or chargeable gains of an individual, means that individual;\n“TRF capital” has the meaning given by section 809Q(9).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 809Z8-809Z10 inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 16"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 809Z10 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 15(5), 21(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/809Z10",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}