Â grossing upâ is to be read in accordance with section 998, Â generally accepted accounting practiceâ has the meaning given by section 997(1) and (3), Â forestryâ is to be read in accordance with section 996, Â for accounting purposesâ has the meaning given by section 997(4), Â farmingâ has the meaning given by section 996, Â dividend upper rateâ means the rate of income tax specified in section 8(2), Â dividend trust rateâ means the rate of income tax specified in section 9(2), Â dividend ordinary rateâ means the rate of income tax specified in section 8(1), Â dividend incomeâ has the meaning given by section 19, Â default higher rate â means the rate of income tax of that name determined pursuant to section 6C, ]

Â default basic rate â means the rate of income tax of that name determined pursuant to section 6C, [ F8 â default additional rate â means the rate of income tax of that name determined pursuant to section 6C, Â controlâ, in relation to the control of a body corporate or a partnership, is to be read in accordance with section 995, Â connectedâ, in relation to two persons being connected with one another, is to be read in accordance with sections 993 and 994, Â companyâ has the meaning given by section 992, Â chargeable periodâ means an accounting period of a company or a tax year,į6. Â chargeable gainâ has the same meaning as in TCGA 1992, Â the Capital Allowances Actâ means CAA 2001,

Â capital allowanceâ means any allowance under CAA 2001, Â building societyâ means a building society within the meaning of the Building Societies Act 1986 (c. Â body of personsâ means any body politic, corporate or collegiate and any company, fraternity, fellowship society of persons whether corporate or not corporate,

Â basic rate limitâ has the meaning given by section , Â basic rateâ means the rate of income tax determined in pursuance of section 6(2) F2., Â bankâ is to be read in accordance with section 991, Â authorised unit trustâ is to be read in accordance with , Â Actâ has the meaning given by section 990, The following definitions apply for the purposes of the Income Tax Actsâ This section has no associated Explanatory Notes

23-06-23 989 instal