Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 515: Tax advantages and charges under other Acts
2088.This is a new section, explaining where the remaining provisions in the SIPs code are to be found. The majority are to be found in ICTA (subsection (1)); but others are to be found in TCGA 1992 (subsection (2)(a)), or in FA 2001 (subsection (2)(b)).