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

Legislation/Regulatory – FA94 s. 51 ; FA97 s. 24 ; FA99 s. 125

Taxable disposals

Legislation/Regulatory – FA96 s. 40(2)