27. Certain dividends excluded from assessment of profits
28. Deduction of tax from dividends of companies
Chapter V
►
Interest Tax
29.
Imposition of Interest Tax
30.
Deduction of tax by person paying interest
31.
Certificate of deduction, etc. by person paying interest
32.
Let off and refund of deduction
33.
Recovery of deduction
340
Recovery of tax by direct assessment
Chapter VI
Depreciation, etc.
35.
Initial and annual allowances, Industrial Buildings
and Structures
36.
Balancing allowances and charges, Industrial Buildings
and Structures
37. DefinitionS
38.
Initial and annual allowances, Kachinery or Plant
39. Balancing allowances and charges, Machinery or Plant
40. Replacement of Machinery or Plant
41.
Expenditure on alterations to buildings in connection
with installation of Machinery or Plant
Chapter VII
Personal Assessment
42.
Election to be personally assessed
43.
Allowances
440
Rates of charge
Chapter VIII
Double Taxation and Non-residents
45.
Relief in respect of United Kingdom Income Tax
46.
Relief in respect of Empire Income Tax
47.
Official secrecy
48.
Persons assessable on behalf of a non-resident
49.
Profits of shipowners, aircraft owners and charterers
50.
Double taxation arrangements
51. Tax credits
11
36