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“the 1979 Act” means the Capital Gains Tax Act 1979;

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“allowable loss” shall be construed in accordance with sections 8(2)[, 16[, 16A][, 261B, 261D] and 263ZA];

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“the Board” means the Commissioners of Inland Revenue;

“building society” has the same meaning as in the Building Societies Act 1986;

[“the Capital Allowances Act” means the Capital Allowances Act 2001;]

“chargeable period” means a year of assessment or an accounting period of a company for purposes of corporation tax;

“class”, in relation to shares or securities, means a class of shares or securities of any one company;

“close company” [shall be construed in accordance with Chapter 2 of Part 10 of CTA 2010 (see in particular section 439)] [(subject to section 138ZA(6))];

“collective investment scheme” has the [meaning given by section 235 of the Financial Services and Markets Act 2000] [(subject to section 99A)];

“company” includes any body corporate or unincorporated association but does not include a partnership, and shall be construed in accordance with [section 99];

“control” shall be construed in accordance with [sections 450 and 451 of CTA 2010];

[“CTA 2009” means the Corporation