577 Other definitions
Capital Allowances Act 2001 (2001 c 2) | Legislation

577  Other definitions

(1)     In this Act—

“dual resident investing company” has the same meaning as in [section 949 of CTA 2010 (dual resident investing companies)];

“market value”, in relation to any asset, means the price the asset would fetch in the open market;

“the normal time limit for amending a tax return”, in relation to a tax year, means the first anniversary of the 31st January following the tax year;

“notice” means a notice in writing;

“property business” means [a UK property business. . .] or an overseas property business;

“tax return” has the meaning

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