4.Section 280(2) of FA 2004 sets out a number of definitions used in Part 4 of that Act by reference to other provisions in the Taxes Acts. The section corrects some minor earlier drafting errors concerning cross references to the different rates of tax.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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