50 Interpretation etc
Finance Act 2022 (2022 c 3) | Legislation

50  Interpretation etc

(1)     In this Part—

“adjusted trading losses” and “adjusted trading profits” have the meaning given by section 39;

“control” has the same meaning as in section 1124 of CTA 2010 (“control”);

“development of residential property”, in relation to any activities, has the meaning given by section 35;

“group”, and terms related to groups, have the meanings given by section 48;

“HMRC” means Her Majesty's Revenue and Customs;

“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

“interest in land”, in relation to an RP developer, has the meaning given by section 36;

“non-profit housing company” has the meaning given by section 34;

“relevant joint venture company” has the meaning given by section 40;

“residential property” has the meaning given by section 37;

“residential property developer” or “RP developer” has the meaning given by section 34;

“residential property developer losses” or “RPD

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