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“civil partner” means a civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

(a) a civil partnership registration referred to in section 3(a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or

“Appeal Commissioner” has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;

“Appeal Commissioner” has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;

“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;

“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;

“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;

“minerals” has the same meaning as in section 3 of the Minerals Development Act, 1940 section 2 of the Minerals Development Act 2017 ;

(a) a civil partnership registration referred to in section 3(a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or

(b) a legal relationship referred to in section 3(b) of that Act;

“legatee” includes any person taking under a testamentary disposition or an intestacy or partial intestacy or by virtue of the Succession Act, 1965, or by survivorship, whether such person takes beneficially or as trustee, and a person taking under a donatio mortis causa shall be treated as a legatee and such person’s acquisition as made at the time of the donor’s death and, for the purposes of this definition and of any reference to a person acquiring an asset as legatee, property taken under a testamentary disposition or on an intestacy or partial intestacy or by virtue of the Succession Act, 1965, includes any asset appropriated by the personal representatives in or towards the satisfaction of a pecuniary legacy or any other interest or share in the property devolving under the disposition or intestacy or by virtue of the Succession Act, 1965;

“legatee” includes any person taking under a testamentary disposition or an intestacy or partial intestacy or by virtue of the Succession Act, 1965, or by survivorship, whether such person takes beneficially or as trustee, and a person taking under a donatio mortis causa shall be treated as a legatee and such person’s acquisition as made at the time of the donor’s death and, for the purposes of this definition and of any reference to a person acquiring an asset as legatee, property taken under a testamentary disposition or on an intestacy or partial intestacy or by virtue of the Succession Act, 1965, includes any asset appropriated by the personal representatives in or towards the satisfaction of a pecuniary legacy or any other interest or share in the property devolving under the disposition or intestacy or by virtue of the Succession Act, 1965;

“legatee” includes any person taking under a testamentary disposition or an intestacy or partial intestacy or by virtue of the Succession Act, 1965, or by survivorship, whether such person takes beneficially or as trustee, and a person taking under a donatio mortis causa shall be treated as a legatee and such person’s acquisition as made at the time of the donor’s death and, for the purposes of this definition and of any reference to a person acquiring an asset as legatee, property taken under a testamentary disposition or on an intestacy or partial intestacy or by virtue of the Succession Act, 1965, includes any asset appropriated by the personal representatives in or towards the satisfaction of a pecuniary legacy or any other interest or share in the property devolving under the disposition or intestacy or by virtue of the Succession Act, 1965;

“wasting asset” has the meaning assigned to it by section 560 and paragraph 2 of Schedule 14;

“appropriate inspector” has the same meaning as in section 2;

“body of persons” has the same meaning as in section 2;

“inspector” has the same meaning as in section 2;

“inspector of returns” has the same meaning as in section 2;

“settlement” and “settlor” have the same meanings respectively as in section 10, and “settled property” shall be construed accordingly;

“trading stock” has the same meaning as in section 89;

“charity” has the same meaning as in section 208;

“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;

“close company” has the meaning assigned to it by section 430;

“control” shall be construed in accordance with section 432;

“part disposal” has the meaning assigned to it by section 534;

“chargeable gain” has the same meaning as in section 545;

“allowable loss” has the meaning assigned to it by section 546;

“market value” shall be construed in accordance with section 548;

“wasting asset” has the meaning assigned to it by section 560 and paragraph 2 of Schedule 14;

“settled property” means any property held in trust other than property to which section 567 applies, but does not include any property held by a trustee or assignee in bankruptcy or under a deed of arrangement;

“personal representative” has the same meaning as in section 799;

“resident” and “ordinarily resident”, in relation to an individual, shall be construed in accordance with Part 34;

“company” means any body corporate, but does not include a grouping within the meaning of section 1014;

(2) (a) References in the Capital Gains Tax Acts to a married woman living with her husband shall be construed in accordance with section 1015(2). (a) References in the Capital Gains Tax Acts to a married woman living with her husband or a civil partner living with his or her civil partner shall be construed in accordance with section 1015(2) or 1031A(2), as the case may be.

(b) For the purposes of paragraph (a), the reference in section 1015(2) to a wife shall be construed as a reference to a married woman.

(2) (a) References in the Capital Gains Tax Acts to a married woman living with her husband shall be construed in accordance with section 1015(2). (a) References in the Capital Gains Tax Acts to a married woman living with her husband or a civil partner living with his or her civil partner shall be construed in accordance with section 1015(2) or 1031A(2), as the case may be.

“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;