SolvedSection 122 | Index of defined expressions
From legislation.gov.uk
In this Part the expressions listed below are defined or otherwise explained by the provisions indicated—F1F2F3F4F5F6F7F8F9F10F11F12F13F14F15F16F17F18F19F20F21
| acquisition relief | Schedule 7, paragraph 8(1) |
| . . . | . . . |
| bare trust | Schedule 16, paragraph 1(2) |
| the Board (in relation to the Inland Revenue) | section 42(3) |
| chargeable consideration | section 50 and Schedule 4 |
| chargeable interest | section 48(1) |
| chargeable transaction | section 49 |
| charities relief | Schedule 8, paragraph 1(1) |
| closure notice | Schedule 10, paragraph 23(1) (in relation to a land transaction return); ... |
| co-ownership scheme seeding relief | Schedule 7A, paragraph 10(1) |
| co-ownership authorised contractual scheme | section 102A |
| co-ownership contractual scheme | section 102A |
| company | section 100 (except as otherwise expressly provided) |
| . . . | . . . |
| contingent (in relation to consideration) | section 51(3) |
| delivery (in relation to a land transaction return) | Schedule 10, paragraph 2(2) |
| discovery assessment | Schedule 10, paragraph 28(1) |
| effective date (in relation to a land transaction) | section 119 |
| employee | section 121 |
| exempt interest | section 48(2) to (5) |
| filing date (in relation to a land transaction return) | Schedule 10, paragraph 2(1) |
| implementation date | Schedule 19, paragraph 2(2) |
| the Inland Revenue | section 113 |
| jointly entitled | section 121 |
| land | section 121 |
| land transaction | section 43(1) |
| land transaction return | section 76(1) |
| lease (and related expressions) | Schedule 17A |
| linked transactions | section 108 |
| main subject-matter (in relation to a land transaction) | section 43(6) |
| major interest (in relation to land) | section 117 |
| market value | section 118 |
| non-resident transaction | Schedule 9A, paragraph 2 |
| notice of enquiry | Schedule 10, paragraph 12(1) (in relation to a land transaction return); ... |
| notifiable (in relation to a land transaction) | section 77 (see too sections 71A(7) and 72A(7)) and paragraph 30 of Schedule 15 |
| operator (in relation to a co-ownership authorised contractual scheme) | section 102A |
| PAIF seeding relief | Schedule 7A, paragraph 1(1) |
| partnership (and related expressions) | Schedule 15, paragraphs 1 to 4 |
| purchaser | section 43(4) |
| . . . | . . . |
| reconstruction relief | Schedule 7, paragraph 7(1) |
| . . . | . . . |
| Reserved Investor Fund (Contractual Scheme) | section 102A |
| residential property | section 116 |
| Revenue certificate | section 79(3)(a) |
| Revenue determination | Schedule 10, paragraph 25(1) |
| self-assessment | section 76(3)(a) |
| . . . | . . . |
| settlement | Schedule 16, paragraph 1(1) (except as otherwise expressly provided) |
| . . . | . . . |
| statutory provision | section 121 |
| subject-matter (in relation to a land transaction) | section 43(6) |
| substantial performance (in relation to a contract) | section 44(5) to (7) |
| . . . | . . . |
| tax | section 121 |
| tribunal | section 121 |
| uncertain (in relation to consideration) | section 51(3) |
| unit holder | section 101(4) |
| unit trust scheme | section 101(4) |
| vendor | section 43(4) (see too section 45A(9) and paragraphs 8, 10 and 11 of Schedule 2A) |