(1) In the Capital Gains Tax Acts, except where the context otherwise requires -
"Appeal Commissioner" has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;
"appropriate inspector" has the same meaning as in section 2;
"body of persons" has the same meaning as in section 2;
"branch or agency" means any factorship, agency, receivership, branch or management, but does not include the brokerage or agency of a broker or agent referred to in section 1039;
"local authority" means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) and includes a body established under the Local Government Services (Corporate Bodies) Act 1971;
"allowable loss" has the meaning assigned to it by section 546;
"capital allowance" means any allowance under the provisions of the Tax Acts which relate to allowances in respect of capital expenditure, and includes an allowance under section 284;
"chargeable gain" has the sam
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