313 Definitions in this Part
Finance (No 2) Act 2023 (2023 c 30) | Legislation

313  Definitions in this Part

The following table contains a list of terms used in this Part and the provisions that define or explain them.

TermProvision defining or explaining
accounting period (generally)section 280(3)
accounting period (of a generating undertaking that is a group)section 288(1)
allowable costssection 284(1)
arm's
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A chargor (an individual) is granting a legal charge to a chargee (a company). Can an employee of the

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