acquisition relief

Schedule 7, paragraph 8(1)

F1. . .

F1. . .

bare trust

Schedule 16, paragraph 1(2)

the Board (in relation to the Inland Revenue)

section 42(3)

chargeable consideration

section 50 and Schedule 4

chargeable interest

section 48(1)

chargeable transaction

section 49

charities relief

Schedule 8, paragraph 1(1)

closure notice

Schedule 10, paragraph 23(1) (in relation to a land transaction return); F2...

company

section 100 (except as otherwise expressly provided)

F3. . .

F3. . .

contingent (in relation to consideration)

section 51(3)

delivery (in relation to a land transaction return)

Schedule 10, paragraph 2(2)

discovery assessment

Schedule 10, paragraph 28(1)

effective date (in relation to a land transaction)

section 119

employee

section 121

exempt interest

section 48(2) to (5)

filing date (in relation to a land transaction return)

Schedule 10, paragraph 2(1)

implementation date

Schedule 19, paragraph 2(2)

the Inland Revenue

section 113

jointly entitled

section 121

land

section 121

land transaction

section 43(1)

land transaction return

section 76(1)

lease (and related expressions)

F4Schedule 17A

linked transactions

section 108

main subject-matter (in relation to a land transaction)

section 43(6)

major interest (in relation to land)

section 117

market value

section 118

notice of enquiry

Schedule 10, paragraph 12(1) (in relation to a land transaction return); F5...

notifiable (in relation to a land transaction)

section 77 F6(see too sections 71A(7) and 72A(7))F7and paragraph 30 of Schedule 15

partnership (and related expressions)

Schedule 15, paragraphs 1 to 4

purchaser

section 43(4)

F8. . .

F8. . .

reconstruction relief

Schedule 7, paragraph 7(1)

registered social landlord

section 121

residential property

section 116

F9Revenue certificate

section 79(3)(a)

Revenue determination

Schedule 10, paragraph 25(1)

self-assessment

section 76(3)(a)

F10. . .

F10. . .

settlement

Schedule 16, paragraph 1(1) F11(except as otherwise expressly provided)

F12. . .

F12. . .

statutory provision

section 121

subject-matter (in relation to a land transaction)

section 43(6)

substantial performance (in relation to a contract)

section 44(5) to (7)

F13. . .

F13. . .

tax

section 121

F14tribunal

section 121

uncertain (in relation to consideration)

section 51(3)

unit holder

section 101(4)

unit trust scheme

section 101(4)

vendor

section 43(4) F15(see too F16section 45A(9) and paragraphs 8, 10 and 11 of Schedule 2A)