Introduction Overview Overview
2634.This Chapter rewrites sections 785B to 785E of ICTA introduced by FA 2008.
2635.Only minor changes in language have been made but the provisions have been restructured to improve accessibility. In particular, section 785C (section 785B: interpretation) has been rewritten in two sections. The first section deals with the meaning of the primary terms “capital payment” and “relevant capital payment”, while the other defined terms are relegated to the second section.