(1) In this section -
"accountable person" means -
(a) a liquidator of a company, or
(b) any person entitled to an asset by means of security or to the benefit of a charge or encumbrance on an asset or, as the case may be, any person appointed to enforce or give effect to the security, charge or encumbrance;
"the company" has the meaning assigned to it by subsection (6);
"the debtor" has the meaning assigned to it by subsection (5);
"referable capital gains tax" has the meaning assigned to it by subsection (2);
"referable corporation tax" has the meaning assigned to it by subsection (3);
"relevant disposal" has the same meaning as in section 648.
(2) In this section -
(a) in a case where no chargeable gains other than the chargeable gains mentioned in subsection (5)(a) (in this subsection referred to as "the referable gains") accrued to the debtor in the year of assessment, "referable capital gains tax" means the amount of capital gains tax which apart from subsection (5) would be asse
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