Chapter I General
- Income tax: charge, rates and allowances
- Corporation tax charge and rate
- Interest: general
- Interest etc. on debts between associated companies
- Charitable donations
- Benefits in kind
- Taxation of distributions etc.
- Chargeable gains
- Corporation tax: currency
- Overseas life insurance companies
- Approved share option schemes
- Indexation: miscellaneous
- Miscellaneous provisions about reliefs
- Capital allowances
- Miscellaneous