Section 809Z10 | General interpretation
From legislation.gov.uk
16 September 2026
“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).