# Finance Act 2014, Section 200: “Relevant tax”

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/200 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-200
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.