(1) In this Part, except where the context otherwise requires -
"appeal" means an appeal under section 933 or, as respects capital gains tax, an appeal under section 945;
"assessment" means an assessment to tax made under the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Acts, as the case may be;
"chargeable gain" has the same meaning as in section 545(3);
"chargeable period" has the same meaning as in section 321(2);
"chargeable person" means, as respects a chargeable period, a person who is chargeable to tax for that period, whether on that person's own account or on account of some other person but, as respects income tax, does not include a person - (a) whose only source or sources of income for the chargeable period is or are sources the income from which consists of emoluments to which Chapter 4 of Part 42 applies, but for this purpose a person who, in addition to such source or sources of income, has another source or other sources of income shal