Commencement

Corporation tax reduction

Basic rule

Changes to tax liability

Late interest and penalties

Portion treated as satisfied

Set aside/void gifts

Suspension pending negotiations

Taxes affected

Income tax and capital gains tax reduction

Basic rule

Changes to tax liability

Late payment interest and penalties

Order in which benefit applied

Portion treated as satisfied

Qualifying gifts

Remittance basis

Set aside/void gifts

Suspension pending negotiations

Taxes affected

Orders

Pre-eminent property, meaning

Generally

Relevant Minister