[169VY General definitions]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169VY  General definitions]

[In this Chapter—

“employee” (except in the expression “relevant employee”, which is to be read in accordance with section 169VW) has the meaning given by section 4 of ITEPA 2003;

“employment” has the meaning given by section 4 of ITEPA 2003;

“exchange of

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