Defined term

“relevant transaction”

Defined in 17 Acts and 13 statutory instruments.

  1. The British Waterways Board (Tax Consequences) Order 2012 SI
  2. Capital Allowances Act 2001 Act
  3. The Control of Explosives Precursors and Poisons Regulations 2023 SI
  4. Corporation Tax Act 2009 Act
  5. The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 SI
  6. Finance Act 1999 Act
  7. Finance Act 2000 Act
  8. Finance Act 2003 Act 16 definitions
  9. Finance (No. 2) Act 2023 Act 4 definitions
  10. The Financial Markets and Insolvency Regulations 1991 SI 4 definitions
  11. The Financial Services and Markets Act 2000 (Recognition Requirements for Investment Exchanges , Clearing Houses and Central Securities Depositories ) Regulations 2001 SI
  12. The Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 SI
  13. Greater London Authority Act 1999 Act
  14. Income and Corporation Taxes Act 1988 Act 3 definitions
  15. Income Tax Act 2007 Act
  16. Income Tax (Trading and Other Income) Act 2005 Act
  17. Inheritance Tax Act 1984 Act
  18. The Local Authorities (Capital Finance) Regulations 1997 SI 2 definitions
  19. Local Government Finance Act 1992 Act
  20. The London Transport Pension Arrangements Order 2000 SI
  21. The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 SI 3 definitions
  22. The Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) (Amendment No. 2) Regulations 2017 SI
  23. The Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) Regulations 2015 SI
  24. Poisons Act 1972 Act
  25. Political Parties, Elections and Referendums Act 2000 Act
  26. The Stamp Duty Reserve Tax Regulations 1986 SI
  27. Taxation (International and Other Provisions) Act 2010 Act 2 definitions
  28. Taxation of Chargeable Gains Act 1992 Act 5 definitions
  29. Value Added Tax Act 1994 Act 2 definitions
  30. 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.