In this Chapter references to a transfer of value include references to an occasion on which tax is chargeable under Chapter III of Part III of this Act (apart from section 79), and
references to the value transferred by a transfer of value include references to the amount on which tax is then chargeable, and
references to the transferor include references to the trustees of the settlement concerned.
For the purposes of this Chapter a company and all its subsidiaries are members of a group, and "holding company" and "subsidiary" have the meaning given by section 1159 of and Schedule 6 to the Companies Act 2006
In this Chapter "business" includes a business carried on in the exercise of a profession or vocation, but does not include a business carried on otherwise than for gain.