Section 446W | Definitions ^F1

(1)In this Chapter—

(2)In this Chapter “market value” has the meaning indicated in section 421(1).

(3)In this Chapter “the acquisition” has the meaning indicated in section 421B(8) (but subject to section 446Q(4)).

(4)In this Chapter—

(5)In this Chapter “associated person” has the meaning indicated in section 421C.

(6)In this Chapter—

(7)In this Chapter “the notional loan” has the meaning indicated in section 446S(1).