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  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. BIM50000
  3. BIM60510

bim60800 - Definitions: Index

This chapter provides the definitions for various words used in the legislation.

BIM60860 Another person

BIM60825 Apportionment

BIM60845 Arrangement

BIM60850 Associated persons

BIM60806 Development

BIM60835 Disposal

BIM60865 Profits and losses

BIM60830 Realising a gain

BIM60855 Related parties

BIM60840 Relevant asset

BIM60870 Relevant tax advantage

BIM60815 Relevant time

BIM60820 The chargeable company or person

BIM60810 The project

BIM60805 UK land and property deriving its value from land

  1. bim60860
    Another person
  2. BIM60825
    Apportionment
  3. bim60845
    Definitions: Arrangement
  4. BIM60850
    Definitions: Associated persons
  5. bim60806
    Development
  6. BIM60835
    Definitions: Disposal
  7. BIM60865
    Profits and losses
  8. BIM60830
    Realising a gain
  9. bim60855
    Related parties
  10. BIM60840
    Definitions: Relevant asset
  11. bim60870
    Relevant tax advantage
  12. bim60815
    Relevant Time
  13. bim60820
    The chargeable company or person
  14. bim60810
    The project
  15. bim60805
    UK Land and property deriving its value from land
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