Introduction Overview Overview Section 886: Relevant tax relief
2623.This section defines “relevant tax relief” for the purposes of this Chapter. It is based on section 781(4) of ICTA.
2624.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. See the commentary on section 837 and Change 4 in Annex 1.