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Summary

CHAPTER 1 : Introduction to Taxation of Income , profits and Company Distributions @ Page 2 - 49 CHAPTER 2 : Commissioners , Inspectors and Collectors of Taxes @ Page 49 - 70 CHAPTER 3 : Schedule A and Associated charges @ Page 70 - 131 CHAPTER 4 : Schedule D Generally, case I and II @ Page 132 - 468 CHAPTER 5 : Capital allowances @ Page 469 - 859 CHAPTER 6 : Cases III to VI of Schedule D @ Page 860 - 1143 CHAPTER 7 : Schedule E @ Page 1143 - 1716 CHAPTER 8 : Sub - Contractors in the construction industry @ Page 1716 - 1808 CHAPTER 9 : Taxation of Companies @ Page 1809 - 2024 CHAPTER 10 : Company Distributions ; Tax credits @ Page 2024 - 2115 CHAPTER 11 : Reliefs and Exemptions @ Page 2115 - 2784 CHAPTER 12 : Persons chargeable; incidence of tax Residence and Domicile @ Page 2784 - 2831 CHAPTER 13 : Total Income ; Higher Rate Income tax @ Page 2831 - 2863 CHAPTER 14 : Special Classes of Companies and Businesses @ Page 2864 - 3325 CHAPTER 15 : Intellectual Property @ Page 3325 - 3364