extra-statutory concession
A relaxation which gives a taxpayer a reduction in tax liability or other favourable tax treatment to which he is not entitled to under the strict letter of the law. Most concessions are made to deal with minor transitory anomalies. They are of general application but in particular cases there may be special circumstances which must be taken into account in considering the application of the concession.
For further information, see the HM Revenue & Customs website .

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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