1031L. Interpretation (Chapter 2).

(1) In this Chapter—

“inspector”, in relation to a notice, means any inspector who might reasonably be considered by the individual giving notice to be likely to be concerned with the subject matter of the notice or who declares himself or herself ready to accept the notice;

“nominated civil partner”, in relation to a civil partnership, means the civil partner who is nominated for the purposes of this Chapter in accordance with section 1031M;

“other civil partner”, in relation to a civil partnership, means the civil partner who is not the nominated civil partner.

(2) In the Capital Gains Tax Acts, a reference to an individual who has been duly nominated to be the nominated civil partner in accordance with section 1031M includes a reference to an individual who is deemed to be the nominated civil partner in accordance with that section.

(3) Any notice required to be served under any section in this Chapter may be served by post.