174 General interpretation of Part 3
Finance Act 2013 (2013 c 29) | Legislation

174  General interpretation of Part 3

(1)     In this Part—

“chargeable day” (in relation to a single-dwelling interest) is to be read in accordance with section 170;

“chargeable interest” has the meaning given by section 107;

“the chargeable person” has the meaning given by section 96(2) or (3);

“closure notice” has the meaning given by paragraph 16 of Schedule 33;

“collective investment scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 235 of that Act);

“company” has the meaning given by section 166(1);

“completion”, in Scotland, means—

(a)     in relation to a lease, when it is executed by the parties (that is to say, by signing) or constituted by any means,

(b)     in relation to any other transaction, the settlement of the transaction;

“discovery assessment” has the meaning given by paragraph 21 of Schedule 33;

“EEA UCITS” has the same meaning as in Part 17 of the Financial Services

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