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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “asset” has the meaning given in section 21(1) of the Taxation of Capital Gains Act 1992f1, but also includes sterling;

  • “document” includes part of a document.

Annotations

Footnotes

f1

1992 c. 12; section 21(1) was amended by paragraph 9 of Schedule 12 to the Finance Act 2006 (c. 25).