Defined term

“relevant expenditure”

Defined in 19 Acts and 10 statutory instruments.

  1. Adoption and Children Act 2002 Act
  2. Broadcasting Act 1981 Act 2 definitions
  3. Clean Air Act 1993 Act
  4. Coal Industry Act 1987 Act
  5. Corporation Tax Act 2009 Act 3 definitions
  6. Corporation Tax Act 2010 Act 4 definitions
  7. Derelict Land Act 1982 Act
  8. Education Reform Act 1988 Act
  9. The Electricity Capacity Regulations 2014 SI
  10. Energy Act 2008 Act
  11. The Energy-Saving Items (Corporation Tax) Regulations 2008 SI
  12. The Energy-Saving Items (Income Tax) Regulations 2007 SI
  13. The Energy-Saving Items Regulations 2007 SI
  14. Finance Act 2013 Act
  15. The Flood and Coastal Erosion Risk Management (Levies) (England and Wales) Regulations 2011 SI
  16. Housing Act 2004 Act 6 definitions
  17. Housing (Scotland) Act 1988 Act
  18. Income Tax (Trading and Other Income) Act 2005 Act 2 definitions
  19. The Local Authorities (Capital Finance) Regulations 1997 SI 2 definitions
  20. The Local Government (Structural Changes) (Transfer of Functions, Property, Rights and Liabilities) Regulations 2008 SI
  21. Mines And Quarries (Tips) Act 1969 Act
  22. Oil Taxation Act 1975 Act
  23. Oil Taxation Act 1983 Act
  24. The Regulation of Premium Rate Services Order 2024 SI
  25. School Standards and Framework Act 1998 Act
  26. The Social Fund Maternity and Funeral Expenses (General) Regulations 2005 SI
  27. Social Work (Scotland) Act 1968 Act
  28. The Value Added Tax (Amendment) Regulations 2026 SI
  29. Welsh Development Agency Act 1975 Act

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