Statute
Section 325 — Income Tax Act 2007: Interpretation of Chapter
Text of the provision Official document
Interpretation of Chapter 325 In this Chapter— “ regulations ” means regulations made by the Treasury, and “ tax enactments ” means provisions of or made under— the Tax Acts, TCGA 1992 or any other enactment relating to capital gains tax, or TMA 1970.
Official source: legislation.gov.uk
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