Section 809Z10 — Income Tax Act 2007: General interpretation

General interpretation 809Z10 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).