[809Z6 Exempt property: other interpretation]
Income Tax Act 2007 (2007 c 3) | Legislation

[809Z6  Exempt property: other interpretation]

[(1)     This section applies for the purposes of sections 809X to 809Z5.

(2)     “Property” does not include money.

(3)     In subsection (2) “money” includes—

(a)     a traveller's cheque,

(b)     a promissory note,

(c)     a bill of exchange, and

(d)     any other—

(i)     instrument that is evidence of a debt, or

(ii)     voucher,

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