A yellow caution note will advise you of any new developments which are affecting the document on screen. Red underlined statutory references link directly to the legislation database. Click on the Red reference to view the legislation. History notes about legislation are indicated by a capital H in a blue box. Click on the box to view.
Footnotes are in hypertext.
Click on the relevant footnote to view the link. Full cross references on inland revenue manuals are given when relevant. To find commentary on individual sections of a statute, double click on the British Tax Reporter hypertext link. Notable cases maybe cited in the text. A summary of the case can be seen by double clicking on the underlined blue reference which follows the name of the case.