Income Tax Act 2007 (2007 No 97): section ZA 2(1)
Income Tax Act 2004 (2004 No 35): section YA 2
Public Audit Act 2001 (2001 No 10): section 52
Income Tax Act 1994 (1994 No 164): sections YB 1, YB 3(1)
Public Finance Act 1989 (1989 No 44): section 65R(3)