Finance Act 2014 (c. 26)

PART 4 U.K. Follower notices and accelerated payments

Modifications etc. (not altering text)

C1 Pt. 4 applied (with modifications) (retrospective) by 1970 c. 9, s. 12ABZAA(4) (as inserted (17.7.2014) by 2020 c. 14, s. 104(1)(2) (with s. 104(3)))

CHAPTER 1 U.K. Introduction

Main definitions U.K.

200 “Relevant tax” U.K.

In this Part, “relevant tax” means—

(a) income tax,

(b) capital gains tax,

(c) corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax,

(d) inheritance tax,

(e) stamp duty land tax, and

(f) annual tax on enveloped dwellings.