Part V Income Tax, Corporation Tax and Capital Gains Tax

1. Income tax charge, rates and reliefs
2. Corporation tax charge and rate
3. Payments for wayleaves
4. Schedule E
5. Relieved expenditure, losses etc.
6. Distributions etc.
7. Investments etc.
8. Transfer of assets abroad
9. Leasing and loan arrangements
10. Capital allowances
11. Chargeable gains
12. Double taxation relief
13. Repayment supplement