1989 Ed.]
Inland Revenue
[CAP. 112
5
Section
Page
PART IX
RETURNS, ETC,
51. Returns and information to be furnished
115
51A. Power to require statement of assets and liabilities etc.
118
51B. Power to issue search warrant
119
51C. Business records to be kept
121
51D. Rent records to be kept
121
52. Information to be furnished by officials and employers
122
53. Who may act for incapacitated or non-resident persons
123
54. Liability of executor of deceased taxpayer.
123
55. (Repealed)
124
56. Precedent partner to act on behalf of partnership....
124
56A. Joint owners and co-owners
124
57. Principal officer to act on behalf of a corporation or body of persons
125
58. Signature and service of notices
125
58A Election by spouses to be separately charged
PART X
ASSESSMENTS
59. Assessor to make assessments
126
59A. Provisional assessments
128
60. Additional assessments
128
61. Certain transactions and dispositions to be disregarded
129
61A. Transactions designed to avoid liability for tax
129
61B. Utilization of losses to avoid tax
130
62. Notice to be issued by Commissioner
131
63. Validity of assessments, etc.
131
63A. Appointment of agent in the United Kingdom
132
PART XA
PROVISIONAL SALARIES TAX
63B. Liability for provisional salaries tax
132
63C. Amount of provisional salaries tax
63D. Demands for provisional salaries tax
134
63E.
63F. Holding over of payment of provisional salaries tax Provisional salaries tax to be applied against salaries tax
135
136