Defined term

“special circumstances”

Defined in 12 Acts and 2 statutory instruments.

  1. Family Law (Scotland) Act 1985 Act
  2. Finance Act 2007 Act
  3. Finance Act 2008 Act
  4. Finance Act 2009 Act 2 definitions
  5. Finance Act 2012 Act
  6. Finance Act 2016 Act 2 definitions
  7. Finance Act 2020 Act
  8. Finance Act 2021 Act 2 definitions
  9. Finance Act 2022 Act
  10. Finance (No. 2) Act 2017 Act 2 definitions
  11. Finance (No. 2) Act 2023 Act 2 definitions
  12. The Fulfilment Businesses Regulations 2018 SI
  13. The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 SI
  14. Tobacco Products Duty Act 1979 Act

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