Cross references

S. 537, 538: contribution allowances under Pt. 2.

S. 544(1): allowances and charges in respect of the management assets of a company’s life assurance business may only be given or imposed under Pt. 2.

S. 557(a): rules on partnership changes and successions (s. 557, 558) inapplicable to Pt. 2.

S. 564(2)(a): s. 563 (procedure for determining certain questions affecting two or more persons) applies in relation to any determination of the market value of property for the purposes of Pt. 2.

ICTA 1988, s. 84(2): relief for gifts by traders to educational establishments of articles qualifying under Pt. 2 as plant or machinery.