# Income Tax Act 2007, Section 809Z10: General interpretation


In this Chapter—
“the business investment provisions” means sections 809VA to 809VO;
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“market value” has the same meaning as in TCGA 1992 (see in particular sections 272 and 273 of that Act);
“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);
“relevant person” has the meaning given by section 809M;
“the remittance basis user”, in relation to income or chargeable gains of an individual, means that individual;
“TRF capital” has the meaning given by section 809Q(9).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/809Z10 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-809Z10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.