Defined term

“the appropriate fraction”

Defined in 13 Acts and 12 statutory instruments.

  1. Corporation Tax Act 2009 Act 2 definitions
  2. Finance Act 2000 Act 2 definitions
  3. Finance Act 2004 Act 2 definitions
  4. Finance Act 2007 Act 2 definitions
  5. Inheritance Tax Act 1984 Act 5 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.