OpenLegislation

Interpretation InterpretationF1

  1. 681BKRelevant income tax relief
  2. 681BLLinked persons
  3. 681BMLease, lessee, lessor and rent

Annotations

Textual amendments

F1

Pt. 12A Ch. 2 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 3 (with Sch. 9 paras. 1-9, 22)

Notes on Part 12A

Textual amendments

F1

Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)