1989 Ed.]
Inland Revenue
[CAP. 112
3
Section Page
19B. Approved charitable donations 60
19C. Treatment of losses after 1 April 1975 60
19D. Computation of losses after 1 April 1975 62
19E. Adjustment of losses 62
20. Liability of certain non-resident persons 63
20A. Persons chargeable on behalf of a non-resident 63
20B. Persons chargeable in respect of certain profits of a non-resident 64
21. Assessable profits of certain businesses to be computed on a percentage of the turnover 65
21A. Computation of assessable profits from cinematograph films, patents, trademarks, etc. 66
22. Assessment of partnerships 66
22A. Ascertainment of share of partnership profits or losses 67
23. Ascertainment of assessable profits of life insurance corporations 67
23A. Ascertainment of assessable profits of insurance corporations other than life insurance corporations 71
23AA. Mutual insurance corporations 72
23B. Ascertainment of the assessable profits of a resident ship-owner 72
23C. Ascertainment of the assessable profits of a non-resident ship-owner 73
24. Clubs, trade associations, etc. 75
25. Deduction of property tax from profits tax 75
26. Exclusion of certain dividends and profits from the assessable profits of other persons 76
26A. Exclusion of certain profits from tax 77
> 27- (Repealed)... 32
-PART (Repealed)
PART VI DEPRECIATION, ETC.
34. Initial and annual allowances, industrial buildings and structures 77
35. Balancing allowances and charges, industrial buildings and structures 79
35A. Special provisions on termination of leasehold interest 80
35B. Buildings and structures bought unused................................................................... FA 38 80
1989 Ed.]
Inland Revenue
[CAP. 112
3
Section
Page
19B.
Approved charitable donations
60
19C.
Treatment of losses after 1 April 1975
60
19D.
Computation of losses after 1 April 1975
19E.
Adjustment of losses
62
20.
Liability of certain non-resident persons
20A.
Persons chargeable on behalf of a non-resident
63
20B.
Persons chargeable in respect of certain profits of a non-resident
1 * * * 3 3 3
62
63
64
21.
Assessable profits of certain businesses to be computed on a percentage of the
turnover
65
21A.
Computation of assessable profits from cinematograph films, patents,
trademarks, etc.
22.
Assessment of partnerships
22A.
Ascertainment of share of partnership profits or losses
23.
Ascertainment of assessable profits of life insurance corporations
93 8 8
66
66
67
67
23A.
Ascertainment of assessable profits of insurance corporations other than life
insurance corporations
71
23AA. Mutual insurance corporations
72
23B.
Ascertainment of the assessable profits of a resident ship-owner
72
23C.
Ascertainment of the assessable profits of a non-resident ship-owner
73
24.
Clubs, trade associations, etc.
75
25.
Deduction of property tax from profits tax
75
26.
Exclusion of certain dividends and profits from the assessable profits of other
persons
76
26A.
Exclusion of certain profits from tax
> 27-
(Repealed)...
32
76
77
-PART
(Repealed)
PART VI
DEPRECIATION, ETC.
34.
35.
35A.
Initial and annual allowances, industrial buildings and structures
Balancing allowances and charges, industrial buildings and structures Special provisions on termination of leasehold interest
35B.
Buildings and structures bought unused...................................................................
FA 38
77
79
80
80
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