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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Persons chargeable: definition of a person

INTERPRETATION ACT 1978 SCH 1

The Interpretations Act 1978 defines a person as including a body of persons corporate or unincorporate.

Where it is appropriate Capital Gains Tax legislation should be read as applying to companies as well as individuals.

INTERPRETATION ACT 1978 S6

The Interpretation Act 1978 also says that in any Act, unless the contrary intention appears,

  1. words importing the masculine gender include the feminine;
  2. words importing the feminine gender include the masculine;
  3. words in the singular include the plural and words in the plural include the singular.