Defined term

“relevant asset”

Defined in 19 Acts, 3 statutory instruments and 1 EU-derived instrument.

  1. Agriculture Act 1993 Act
  2. Broadcasting Act 1990 Act 2 definitions
  3. Broadcasting Act 1996 Act
  4. Commission Regulation (EU) 2017/1485 of 2 August 2017 establishing a guideline on electricity transmission system operation (Text with EEA relevance) EU regulation
  5. Corporation Tax Act 2009 Act 5 definitions
  6. Corporation Tax Act 2010 Act 2 definitions
  7. Finance Act 1974 Act
  8. Finance Act 1990 Act
  9. Finance Act 1996 Act 2 definitions
  10. Finance Act 1999 Act 2 definitions
  11. Finance Act 2008 Act 4 definitions
  12. Finance Act 2016 Act 2 definitions
  13. Finance Act 2022 Act
  14. Income Tax Act 2007 Act 2 definitions
  15. Income Tax (Earnings and Pensions) Act 2003 Act 2 definitions
  16. The Local Authorities (Capital Finance) Regulations 1997 SI
  17. The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI 2 definitions
  18. Railways Act 1993 Act 2 definitions
  19. Railways Act 2005 Act
  20. Taxation (International and Other Provisions) Act 2010 Act 3 definitions
  21. Taxation of Chargeable Gains Act 1992 Act 4 definitions
  22. Value Added Tax Act 1994 Act
  23. The Value Added Tax Regulations 1995 SI

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