Commentary on Sections Overview Overview Section 285: Interpretation of Chapter
854.This section provides various definitions for this Chapter. It is based on section 842AA(11A) to (14) of ICTA.
855.Subsections (4) to (6), based on section 842AA(11A) to (11C) of ICTA, provide an interpretation of references to a company’s investments. Paragraph 8 of Schedule 14 to FA 2006 does not extend this interpretation explicitly to the definitions in section 842(3) of ICTA. Subsection (4) of this section applies the interpretation to Chapter 3 as a whole. See Change 59 in Annex 1.