Section 681DP: Relevant tax relief
1101.This section defines “relevant tax relief” for the purposes of this Chapter. It is based on section 781(4) of ICTA.
1102.Paragraph (a) omits references to a profession and to a vocation where the source legislation refers to the carrying on by a company of a trade, profession or vocation. This is a minor change in the law. See Change 13 in Annex 1.