Finance Act 2014 (c. 26)

PART 4 U.K. Follower notices and accelerated payments

Modifications etc. (not altering text)

C1 Pt. 4 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2 Pt. 4 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C3 Pt. 4 modified (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 1 (with Sch. 2 paras. 33, 35)

C4 Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)

C5 Pt. 4 applied (with modifications) (retrospective) by 1970 c. 9, s. 12ABZAA(4) (as inserted (17.7.2014) by 2020 c. 14, s. 104(1)(2) (with s. 104(3)))

CHAPTER 1 U.K. Introduction

Main definitions U.K.

200 “Relevant tax” U.K.

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,

[F1 (ca) apprenticeship levy,]

(d) inheritance tax,

(e) stamp duty land tax, and

(f) annual tax on enveloped dwellings.

Textual Amendments

F1 S. 200(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(4) (with s. 117)