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(b) by virtue of paragraph 11 of Schedule 32 for a chargeable period,

“tax life”, in relation to a building or structure, means the appropriate period referred to in section 272(4) in respect of that building or structure, after the end of which period no capital allowance may be made following the disposal of the relevant interest (within the meaning of section 269) in that building or structure;

“tax life”, in relation to a building or structure, means the appropriate period referred to in section 272(4) in respect of that building or structure, after the end of which period no capital allowance may be made following the disposal of the relevant interest (within the meaning of section 269) in that building or structure;

“writing down allowance” means any allowance made under section 272 and includes any such allowance as increased under section 273.

“writing down allowance” means any allowance made under section 272 and includes any such allowance as increased under section 273.

“balancing allowance” and “balancing charge” mean any allowance or charge, as the case may be, made under section 274;

“chargeable period” has the same meaning as in section 321 and a reference to a chargeable period or its basis period shall be construed in accordance with subsection (2) of that section;

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W, 372AC or 372AD 372AC, 372AD or 372AAC 372AC, 372AD, 372AAC or 372AAD for a chargeable period, or

“active trader” has the same meaning as in section 409D;

(b) an allowance, or part of such allowance, made under Chapter 1 of Part 9 as that Chapter is applied by section 372AX, 372AY, 843 or 843A for a chargeable period,

(b) an allowance, or part of such allowance, made under Chapter 1 of Part 9 as that Chapter is applied by section 372AX, 372AY, 843 or 843A for a chargeable period,