Schedule 25B List of Specified Reliefs and Method of Determining Amount of Specified Relief Used in a Tax Year

1.

Section 140 (exemption of distributions out of income from stallion fees, stud greyhounds, and occupation of woodlands).

So much of any distribution made out of exempt profits (within the meaning of section 140) as is received by the individual in the tax year.

2.

[deleted]

3.

Section 142 (exemption of distributions out of profits of certain mining operations).

So much of any distribution made out of exempted income (within the meaning of section 142) as is received by the individual in the tax year.

4.

Section 143 (exemption of distributions out of profits of certain mining operations).

So much of any distribution made out of relieved income (within the meaning of section 143) as is received by the individual in the tax year.

5.

Section 195 (exemption of certain earnings of writers, composers and artists).