OpenLegislation

Interpretation InterpretationF1

  1. 681DLAssociates
  2. 681DMCapital sum
  3. 681DNLease
  4. 681DORelevant asset
  5. 681DPRelevant tax relief

Annotations

Textual amendments

F1

Pt. 12A Ch. 4 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. 5 (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)