Definition of "Tax Acts"

Definition of "Tax Acts"

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Section 482 of CTA 2009 refers to interest payable under the Tax Acts. But what are the Tax Acts (because I can't find any definition)? Are they just the CT and IT acts or do they also include VAT? The context is that I need to know whether statutory interest paid on a VAT refund is treated as a loan relationship item (rather than a trade receipt).

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By Portia Nina Levin
10th Jan 2017 12:16

The relevant definitions are in IA 1978, Schedule 1.

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