Taxable disposals
Amount of tax charged
Legislation/Regulatory –
FA96 s. 42
Charge to tax
Legislation/Regulatory –
FA96 s. 40
Exemptions
– see Exemptions and reliefs
Liability to pay tax
Legislation/Regulatory –
FA96 s. 41
Meaning
Legislation/Regulatory –
FA96 s. 70(1)
Regulations
Legislation/Regulatory –
FA96 s. 62
Time of
Legislation/Regulatory –
FA96 s. 61
Weight, determination
Legislation/Regulatory –
FA96 s. 68