Charge to tax
Amount of tax
Legislation/Regulatory –
FA96 s. 42
Chargeable amount
Legislation/Regulatory –
FA94 s. 50
Different rates of tax applying
Legislation/Regulatory –
FA94 s. 69
General provision
Legislation/Regulatory –
FA94 s. 49
Qualifying material
Legislation/Regulatory –
FA96 s. 42
Rate
Taxable disposals
Legislation/Regulatory –
FA96 s. 40(2)