Statute
Section 200 — Finance Act 2014: “Relevant tax”
Text of the provision Official document
“Relevant tax” 200 In this Part, “ relevant tax ” means—
a income tax, b capital gains tax, c corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax, ca apprenticeship levy, d inheritance tax, e stamp duty land tax, and f annual tax on enveloped dwellings.
Official source: legislation.gov.uk
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