Related Commentary  Related CasesRelated HMRC Manuals

The following definitions apply for the purposes of the Income Tax Acts–

Act”  has the meaning given by section 990,

additional rate”  means the rate of income tax determined in pursuance of section 6(2),

authorised unit trust”  is to be read in accordance with sections 616 and 619 of CTA 2010,

bank”  is to be read in accordance with section 991,

basic rate”  means the rate of income tax determined in pursuance of section 6(2),

basic rate limit”  has the meaning given by section 10,

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