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  1. Red Tax Legislation: Current
  2. INCOME, CORPORATION AND CAPITAL GAINS TAXES
  3. STATUTES - Finance Acts
  4. FINANCE ACT 1991
  5. PART II – INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX (s. 24)
  6. Chapter I – General (s. 24)
  7. MISCELLANEOUS (s. 68)

MISCELLANEOUS (s. 68)

Contents:

  • 68 Gifts to educational establishments
  • 69 Expenses of entertainers
  • 70 Personal equity plans
  • 71 Donations to charity
  • 72 Deduction of trading losses
  • 73 Relief for company trading losses
  • 74 Trade unions and employers' associations
  • 75 Audit powers in relation to non-residents
  • 76 Capital element in annuities
  • 77 Definition of “normal commercial loan”
  • 78 Sharing of transmission facilities
  • 79 Abolition of CRT: consequential amendment
  • 80 Interest on certain debentures
  • 82 Certificates of non-liability to tax
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