Chapter 2 Eligibility for relief: basic rule and key definitionsF1
United Kingdom
Annotations
Textual amendments
- F1
Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1
United Kingdom
Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1