Defined term

“relevant assets”

Defined in 7 Acts and 7 statutory instruments.

  1. Broadcasting Act 1990 Act
  2. Corporation Tax Act 2009 Act 4 definitions
  3. Corporation Tax Act 2010 Act 2 definitions
  4. The Electronic Money Regulations 2011 SI
  5. Finance Act 1990 Act
  6. Finance Act 2012 Act
  7. The Financial Services and Markets Act 2000 (Carrying on Regulated Activities by Way of Business) Order 2001 SI
  8. Greater London Authority Act 1999 Act
  9. The Insolvency Proceedings (Fees) Order 2004 SI
  10. The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI
  11. The Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021 SI
  12. The Occupational Pension Schemes (Transfer Values) Regulations 1996 SI
  13. The Payment Services Regulations 2017 SI
  14. Taxation of Chargeable Gains Act 1992 Act 4 definitions

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