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