Link Report

“standard rate per cent” has the meaning assigned to it by section 4.

“standard rate per cent” has the meaning assigned to it by section 4.

“chargeable period” has the same meaning as in section 321(2);

“deemed disposal” means a disposal of the type provided for in section 730K(6);

(iii) a State which is a member of the OECD, the government of which have entered into arrangements having the force of law by virtue of section 826 section 826(1)(a) section 826(1);

“specified return date for the chargeable period” has the meaning assigned to it by section 950 section 959A;

“return of income” has the meaning assigned to it by section 1084;