default higher rate â means the rate of income tax of that name determined pursuant to section 6C, ]  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,  controlâ, in relation to the control of a body corporate or a partnership, is to be read in accordance with section 995,  connectedâ, in relation to two persons being connected with one another, is to be read in accordance with sections 993 and 994,  companyâ has the meaning given by section 992,  chargeable periodâ means an accounting period of a company or a tax year,į6.  chargeable gainâ has the same meaning as in TCGA 1992,  the Capital Allowances Actâ means CAA 2001,  capital allowanceâ means any allowance under CAA 2001,  building societyâ means a building society within the meaning of the Building Societies Act 1986 (c.  body of personsâ means any body politic, corporate or collegiate and any company, fraternity, fellowship society of persons whether corporate or not corporate,  basic rate limitâ has the meaning given by section ,  basic rateâ means the rate of income tax determined in pursuance of section 6(2) F2.,  bankâ is to be read in accordance with section 991,  authorised unit trustâ is to be read in accordance with ,  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
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