Taxation of Chargeable Gains Act 1992 Schedule 5BA paragraph 9

Interpretation

Paragraph 9 of Schedule 5BA provides the definitions and interpretation rules for the terms used throughout Schedule 5BA.

• This paragraph sets out the meaning of key terms used in the schedule, ensuring consistent interpretation across all its provisions.
• It was introduced as part of the framework supporting the capital gains tax reliefs and rules contained in Schedule 5BA.
• The paragraph was amended by Finance Act 2008 Schedule 2 paragraph 49, which updated the interpretation provisions.
• The definitions provided here apply wherever those terms appear in the schedule, so readers should refer back to this paragraph when interpreting any other provision within Schedule 5BA.