Section 200 “Relevant tax”
United Kingdom
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)
F1apprenticeship levy,
(d)
inheritance tax,
(e)
stamp duty land tax, and
(f)
annual tax on enveloped dwellings.
Annotations
Textual amendments
- F1
S. 200(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(4) (with s. 117)