Chapter 8 Taxation of rents and certain other payments (ss. 96-106A)

Comparing proposed amendment...


In force	96. Interpretation (Chapter 8).
In force	97. Computational rules and allowable deductions.
In force	97A. Pre-letting expenditure in respect of vacant premises.
In force	97B. Deduction for retrofitting expenditure.
In force	98. Treatment of premiums, etc. as rent.
In force	98A. Taxation of reverse premiums.
In force	99. Charge on assignment of lease granted at undervalue.
In force	100. Charge on sale of land with right to reconveyance.
In force	100A. Appeals against determinations under sections 98 to 100.
In force	101. Relief for amount not received.
In force	102. Deduction by reference to premium, etc. paid in computation of profits for purposes of Schedule D, Cases I and II.
In force	103. Deduction by reference to premiums, etc. paid in computation of profits for purposes of this Chapter.
In force	104. Taxation of certain rents and other payments.
In force	105. Taxation of rents: restriction in respect of certain rent and interest.
In force	106. Tax treatment of receipts and outgoings on sale of premises.
In force	106A. Transfer of rent.

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