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HMRC internal manual

Business Income Manual

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