Consolidated Income Tax Acts, 1970Sweet & Maxwell, 1970 - Income tax |
Contents
1970 c | 11 |
ARRANGEMENT OF SECTIONS PART | 4 |
Clerk to General Commissioners 4 Special Commissioners | 7 |
Copyright | |
56 other sections not shown
Common terms and phrases
accounting period accruing acquired amount annuity appeal apply in relation assessment asset benefit Board body corporate capital gains tax carried Chapter charge to income charge to tax chargeable gains chargeable period chargeable to tax claim close company COMMENTARY This section computing Corporation Tax Acts deduction deemed DERIVATION F.A. DERIVATION I.T.A. DERIVATION Subs distribution dividends effect entitled exemption Finance Act 1965 franked investment income fund given income arising Income Tax Acts incurred inspector interest Irish Free lease liability loan loss means ment non-resident Northern Ireland office or employment otherwise paid paragraph partnership payable pension person premiums profession or vocation profits or gains receipt received relevant relief rent repayment Republic of Ireland resident Schedule D scheme Scotland section applies securities settlement settlor share capital Special Commissioners specified standard rate sub-paragraph surtax tax in respect thereof total income trade transactions treated trustees United Kingdom