Part 45 Charging and Assessing of Non-Residents (ss. 1032-1043)

Comparing proposed amendment...


	Chapter 1 Income tax and corporation tax (ss. 1032-1041)
In force	1032. Restrictions on certain reliefs.
Repealed	1033. Entitlement to tax credit in respect of distributions.
In force	1034. Assessment.
In force	1035. Profits from agencies, etc.
In force	1035A. Relieving provision to section 1035.
In force	1036. Control over residents.
In force	1037. Charge on percentage of turnover.
In force	1038. Merchanting profit.
In force	1039. Restrictions on chargeability.
In force	1040. Application of sections 1034 to 1039 for purposes of corporation tax.
In force	1041. Rents payable to non-residents.
	Chapter 2 Capital gains tax (ss. 1042-1043)
In force	1042. Charging and assessment of persons not resident or ordinarily resident: modification of general rules.
In force	1043. Application of sections 1034 and 1035 for purposes of capital gains tax.

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