Part IV The Special ChargeF1

United Kingdom

1. 41The special charge.
2. 42Investment income.
3. 43Due date, interest and administration.
4. 44Husband and wife.
5. 45Close companies.
6. 46Relief where income attributable to period of years was received in 1967–68.
7. 47Relief where capital is subject to estate duty or capital gains tax.
8. 48Relief in respect of error or mistake,
9. 49Double taxation relief.
10. 50Transactions designed to avoid liability.