Introduction Overview Chapter 2: Basic definitions Section 278: Other definitions
948.This section sets out further definitions necessary for this Part. It is based on sections 493(1A), 500(10) and 502(1) and (2) of ICTA, and section 62(2) of FA 1991.
949.The corresponding rule for income tax is section 225E of ITTOIA (inserted by Schedule 1 to TIOPA).