(1) In this Chapter -
"agricultural property" has the meaning assigned to it by section 89;
"business" includes a business carried on in the exercise of a profession or vocation, but does not include a business carried on otherwise than for gain;
"excepted asset" shall be construed in accordance with section 100;
"full-time working officer or employee", in relation to one or more companies, means any officer or employee who devotes substantially the whole of such officer's or employee's time to the service of that company, or those companies taken together, in a managerial or technical capacity;
"holding company" has the meaning assigned to it by section 8(1) of the Companies Act 2014;
"quoted", in relation to any shares or securities, means quoted on a recognised stock exchange and "unquoted", in relation to any shares or securities, means not so quoted;
"relevant business property" shall be construed in accordance with section 93;
"subsidiary" has the meaning assigned to it b
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