Premiums
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