200“Relevant tax”
This section has no associated Explanatory Notes
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.