PART V – INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX (s. 54)
Contents:
- INCOME TAX CHARGE, RATES AND RELIEFS (s. 54)
- CORPORATION TAX CHARGE AND RATE (s. 58)
- PAYMENTS FOR WAYLEAVES (s. 60)
- SCHEDULE E (s. 61)
- RELIEVED EXPENDITURE, LOSSES ETC. (s. 64)
- DISTRIBUTIONS ETC. (s. 69)
- INVESTMENTS ETC. (s. 74)
- TRANSFER OF ASSETS ABROAD (s. 81)
- LEASING AND LOAN ARRANGEMENTS (s. 82)
- CAPITAL ALLOWANCES (s. 84)
- CHARGEABLE GAINS (s. 87)
- DOUBLE TAXATION RELIEF (s. 90)
- REPAYMENT SUPPLEMENT (s. 92)