bim60800 | Definitions: Index

From HM Revenue & Customs · Business Income Manual

This chapter provides the definitions for various words used in the legislation.

Another person

Apportionment

Arrangement

Associated persons

Development

Disposal

Profits and losses

Realising a gain

Related parties

Relevant asset

Relevant tax advantage

Relevant time

The chargeable company or person

The project

UK land and property deriving its value from land

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