122 Index of defined expressions
Finance Act 2003 (2003 c 14) | Legislation

122  Index of defined expressions

In this Part the expressions listed below are defined or otherwise explained by the provisions indicated—

acquisition reliefSchedule 7, paragraph 8(1)
Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý
bare trustSchedule 16, paragraph 1(2)
the Board (in relation to the Inland Revenue)section 42(3)
chargeable considerationsection 50 and Schedule 4
chargeable interestsection 48(1)
chargeable transactionsection 49
charities reliefSchedule 8, paragraph 1(1)
closure
Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Community order requirements

Community order requirementsThis Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that applies from 1 December 2020, as set out in Parts 2–13 of the Sentencing Act 2020 (SA 2020). For those considering whether the Sentencing Code applies to

LEXISNEXIS

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent misrepresentation, unless the representor can prove they had reasonable grounds for believing the statement to be true. If the representor had reasonable grounds for believing the statement to be

LEXISNEXIS

Rescission of a contract

Rescission of a contractWhat is rescission of a contract?The remedy of rescission is available to a party whose consent, in entering into a contract, has been invalidated in some way:•the effect of rescinding a contract is to extinguish it and restore the parties to their pre-contractual

LEXISNEXIS

Wounding or causing grievous bodily harm with intent

Wounding or causing grievous bodily harm with intentThe offence of causing grievous bodily harm with intentWounding or causing grievous bodily harm (GBH) with intent is triable only in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861),