Defined term

“the first purchaser”

Defined in 5 Acts and 1 EU-derived instrument.

  1. Corporation Tax Act 2009 Act 2 definitions
  2. Corporation Tax Act 2010 Act
  3. Finance Act 2019 Act
  4. Income Tax Act 2007 Act 2 definitions
  5. Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 EU regulation
  6. Taxation of Chargeable Gains Act 1992 Act

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