[140L Interpretation]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[140L Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô±Õ

[(1)     In sections 140A to 140K [and this section], unless the contrary intention appears—

(a)     “the Mergers Directive†means Council Directive [2009/133/EC],

(b)     “company†means an entity listed as a company in [Part A of Annex I] to the Mergers Directive, and

[(ba)     “relevant state†means the

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