Agreements for leases

Chargeable consideration

Conversion of securities

Deemed

Deemed date of receipt

Farming and market gardening

Fees, higher rate

Higher rate

Domestic appliances etc.

Liability

Motor cars or motor cycles

Travel insurance

Income or capital receipts, distinction

Increase in rate of tax proposed, when premiums received

Leases

Life assurance policies

Life assurance relief

Meaning

Pre-emption, prevention of

Retirement annuities

Tax point for payroll deductions

Under insurance policies

Value of