"allowable amount" shall be construed in accordance with subsection (2);
"alternative body of accounting standards" means standards that accounts of entities are to comply with which are laid down by such body or bodies having authority to lay down standards of that kind in Australia, Canada, Hong Kong, Japan, New Zealand, Singapore, the Republic of Korea, the United States of America, the Republic of India and the People's Republic of China;
"associated enterprise", other than in Chapter 3, means an enterprise that is associated with another enterprise in accordance with subsections (2) and (4) of section 835AA, other than enterprises which would be considered associated enterprises pursuant only to paragraphs (e), (f) or (g) of section 835AA(2);
"CGT rate" means - (a) other than in the cases referred to in paragraphs (b) and (c), the rate specified in section 28(3), (b) in the case of a relevant disposal (within the meaning of Chapter 2 of Part 22), the r
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