Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 171: Minor definitions: general
662.This section gives definitions of terms that are used widely in this Chapter. The section derives from parts of sections 168(5) and (5A), 168A(9), 168AA(3), and 168AB(3) of ICTA and from paragraphs 5A(5), 5B and 5D(3) of Schedule 6 to ICTA.