Section 1118: “The notional relief”
2887.This section defines “the notional relief” for the purposes of the formula prescribed in section 1114. It is based on paragraph 5 of Schedule 10 to FA 2008.
2887.This section defines “the notional relief” for the purposes of the formula prescribed in section 1114. It is based on paragraph 5 of Schedule 10 to FA 2008.