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Part 4 Restriction of reliefs

United Kingdom

  1. Duty to give a restriction relief notice
  2. Restriction of relief
  3. The restricted period
  4. Reasonable excuse
  5. Mitigation of restriction of relief
  6. Appeal
  7. Meaning of “avoidance-related rule”
  8. Meaning of “relief”
  9. “Claim” for relief
  10. VAT and indirect taxes
  11. Power to amend

Notes on Schedule 18

Modifications

C1

Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)