Section 357OP | Interpretation of Chapter

In this Chapter—

“the commencement day” has the meaning given by section 357OH(2);

“the Northern Ireland element”, in relation to a realisation credit or realisation debit, is to be read in accordance with section 357OE;

“Northern Ireland intangibles credits” means credits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(a) or (3) or section 357OC(2) Northern Ireland intangibles credits;

“Northern Ireland intangibles debits” means debits brought into account under Part 8 of CTA 2009 that are in accordance with section 357OB(2)(b) or (4) or section 357OC(3) Northern Ireland intangibles debits;

“pre-commencement asset” has the meaning given by section 357OH;

“realisation credit” and “realisation debit” are to be read in accordance with section 357OD;

“roll-over relief” has the meaning given by section 357OE.