313 Interpretation of Chapter
Income Tax Act 2007 (2007 c 3) | Legislation

313  Interpretation of Chapter

(1)     In this Chapter —

“the investing company” has the meaning given by section 286(1),

“the relevant company” has the meaning given by section 286(1), and

“the relevant holding” has the meaning given by section 286(1).

(2)     References in this Chapter to the issue of any securities, in relation to any security consisting in a liability in respect of an unsecured loan, have effect as references to the making of the loan.

(3)     References in sections 303 to 309 to a trade are to be read without regard to the definition of “trade” in

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