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CAP. 112]
Section
Inland Revenue.
PART V-INTEREST TAX.
28. Imposition of interest tax
29. Deduction of tax by person paying interest
Certificate of deduction, etc.
30.
31.
Set off and refund of deduction
32.
Recovery of deduction
33. Recovery of tax by direct assessment
PART VI.-DEPRECIATION, ETC.
Page 315
34. Initial and annual allowances, industrial buildings and structures
Page 316
35. Balancing allowances and charges, industrial buildings and structures
Page 316
316
36. Definitions for this Part
Page 317
...
Page 320
37. Initial and annual allowances, machinery or plant
Page 321
38. Balancing allowances and charges, machinery or plant
Page 322
39. Replacement of machinery or plant
Page 323
40. Expenditure on machinery or plant
Page 324
PART VII-PERSONAL ASSESSMENT.
41. Election to be personally assessed
42.
43.
Allowances
Rates of charge
...
PART VIII.-DOUBLE TAXATION AND NON-RESIDENTS.
44. Relief in respect of United Kingdom income tax
45. Relief in respect of Commonwealth income tax
46. Official secrecy
+
47. Persons assessable on behalf of a non-resident
48. Profits of shipowners, aircraft owners and charterers
49. Double taxation arrangements
50. Tax credits
PART IX.-RETURNS, ETC.
51. Returns and information to be furnished
...
52. Information to be furnished by officials and employers
53. Who may act for incapacitated or non-resident persons
54. Liability of executor of deceased taxpayer...
55. Liability of trustees and executors
Page 294
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Page 324
325
327
327
328
330
330
330
332
332
335
336
337
337
338