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Chapter 1 Interpretation (s. 1) |
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1. Interpretation (Part 1). |
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Chapter 2 Income Levy (s. 2) |
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2. Income levy. |
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Chapter 3 Income Tax (ss. 3-6) |
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3. Amendment of section 244 (relief for interest paid on certain home loans) of Principal Act. |
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4. Amendment of section 244A (application of section 244) of Principal Act. |
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5. Amendment of section 97 (computational rules and allowable deductions) of Principal Act. |
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6. Income tax: treatment of profits or gains and losses from dealing in residential development land. |
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Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 7-10) |
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7. Amendment of section 372AW (interpretation, applications for approval and certification) of Principal Act. |
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8. Capital allowances for certain health-related facilities. |
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9. Amendment of Part 8 (annual payments, charges and interest) of Principal Act. |
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10. Life assurance policies and investment funds. |
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Chapter 5 Corporation Tax (ss. 11-13) |
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11. Corporation tax: treatment of profits or gains and losses from dealing in residential development land. |
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12. Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act. |
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13. Intangible assets, etc. |
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Chapter 6 Capital Gains Tax (s. 14) |
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14. Capital gains: rate of charge. |
