Defined term

“capital sum”

Defined in 5 Acts and 1 statutory instrument.

  1. Corporation Tax Act 2010 Act
  2. Finance Act 1994 Act
  3. Income Tax Act 2007 Act 3 definitions
  4. Income Tax (Trading and Other Income) Act 2005 Act 2 definitions
  5. The Tax and Civil Partnership Regulations 2005 SI
  6. Taxation of Chargeable Gains Act 1992 Act 2 definitions

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