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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 12 November 2024 - onwards
Version 4 of 4

28C. Covid-19: special warehousing and interest (relevant tax due under section 28(9))

(1) Subject to subsection (1A), in this section -

'the Acts' means -

(a) Parts 18C and 18D of the Taxes Consolidation Act 1997,

(b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

(c) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

(d) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,

(e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,

(f) the Customs Act 2015 and the enactments amending or extending that Act,

(g) the Capital Gains Tax Acts,