Section 141.02

Subsection 141.02(1)

Direct Input

Procurative Extent

See Also

Associated Newspapers Ltd v HM Revenue & Customs, [2017] EWCA Civ 54, [2017] BVC 10

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) acquisition made for free on-supply was part of overhead of a commercial activity 155

Subsection 141.02(6)

Administrative Policy

26 September 2018 Interpretation 167875

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(12) use of tracking, causal allocations and cost pools in ITC determinations 380

Subsection 141.02(12)

Administrative Policy

26 September 2018 Interpretation 167875

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(6) tracking of inputs preferred/cost pool use cannot change results 102