Defined term

“the taxpayer”

Defined in 21 Acts and 7 statutory instruments.

  1. Capital Allowances Act 2001 Act 4 definitions
  2. Finance Act 1997 Act 2 definitions
  3. Finance Act 1999 Act 2 definitions
  4. Finance Act 2001 Act 2 definitions
  5. Finance Act 2008 Act 4 definitions
  6. Finance Act 2013 Act 6 definitions
  7. Finance Act 2014 Act 2 definitions
  8. Finance Act 2022 Act 2 definitions
  9. Finance (No. 2) Act 2017 Act 2 definitions
  10. Income Tax Act 2007 Act 2 definitions
  11. Inheritance Tax Act 1984 Act 2 definitions
  12. Taxes Management Act 1970 Act 8 definitions
  13. Value Added Tax Act 1994 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.