chargeable relevant step definition
chargeable relevant step means a relevant step for the purposes of Part 7A of ITEPA 2003 by reason of which Chapter 2 of that Part applies (whether or not it also gives rise to any liability for income tax by virtue of any other enactment), and
chargeable relevant step means a relevant step within the meaning of Part 7A of ITEPA 2003 by reason of which Chapter 2 of that Part applies (and references to A and B are to be read accordingly), and