Part 12 Other provisions
- Unpaid remuneration: non-trades and non-property businesses
- Employee benefit contributions: non-trades and non-property businesses
- Crime-related payments: non-trades and non-property businesses
- Apportionment of miscellaneous profits or losses to tax years before tax year 2005-06
- General deduction rules
- Section 820 of ICTA
- Amendments of Part 4 of FA 2004 (pension schemes etc.)