Related Commentary  

In this Part–

employee”  includes an office-holder and related expressions have a corresponding meaning;

HMRC”  means Her Majesty's Revenue and Customs;

jointly entitled”  means–

(a)in England, beneficially entitled as joint tenants or tenants in common,

(b)[omitted by SCA 2012, s. 29 and Sch. 3, para. 22(c),]

(c)in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners;

land”  includes–

(a)buildings and structures, and

(b)land covered by water;

registered social landlord”  means–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.