194 Rates of charge expressed as percentages
Finance Act 1996 (1996 c 8) | Legislation

194  Rates of charge expressed as percentages

(1)–(6)ÌýÌýÌýÌý .Ìý.Ìý.

(7)ÌýÌýÌýÌý Subsections (1) to (5) above have effect in accordance with the following provisions of this subsection, that is to say—

(a)ÌýÌýÌýÌý in relation to the charge to tax under section 87 of the Finance Act 1986, subsection (1) above applies where—

(i)ÌýÌýÌýÌý the

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