OpenLegislation

Miscellaneous Miscellaneous

United Kingdom

  1. 68Gifts to educational establishments.
  2. 69Expenses of entertainers.
  3. 70Personal equity plans.
  4. 71Donations to charity.
  5. 72Deduction of trading losses.
  6. 73Relief for company trading losses.
  7. 74Trade unions and employers’ associations.
  8. 75Audit powers in relation to non-residents.
  9. 76Capital element in annuities.
  10. 77Definition of “normal commercial loan”.
  11. 78Sharing of transmission facilities.
  12. 79Abolition of CRT: consequential amendment.
  13. 80Interest on certain debentures.
  14. 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  15. 82Certificates of non-liability to tax.

Notes on Chapter I

Commencement

I1

Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)