Chargeable gains

Legislation/Regulatory – TCGA92 s. 271(1)(b)

Deductions

Legislation/Regulatory – ICTA88 s. 613(1), (2)

House of Commons Members' Fund

Generally

Legislation/Regulatory – ITEPA2003 s. 619
HMRC Guidance – EIM74309

Meaning

Legislation/Regulatory – ITEPA2003 s. 620

Person liable for tax

Legislation/Regulatory – ITEPA2003 s. 622

Taxable pension income

Legislation/Regulatory – ITEPA2003 s. 621

Manufactured payments

Legislation/Regulatory – SI 1995/3036