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PART I Charge of Income Tax, and General Provisions relating only to income tax
CHAPTER IV Aggregation of Income—Husband and Wife
39.Effect of separate assessment on personal reliefs (including those running for surtax)
40.Collection from wife of tax assessed on husband but attributable to her income
41.Right of husband to disclaim liability for tax on deceased wife's income
42.Construction of references to married women living with their husbands, etc.
PART III Schedule A, and Associated Charges under Schedule D
PART V Schedule C, and General Provisions about Government Securities
Government securities: payment of interest without deduction of income tax, and other provisions
101.United Kingdom securities: Treasury directions for payment without deduction
102.Treasury directions as respects Northern Ireland securities
103.Information to be given where interest paid without deduction
104.Taxation of interest on converted government securities, and interest which becomes subject to deduction
CHAPTER II Cases I to VI: Income Tax: Basis of Assessment etc.
CHAPTER III Cases I to VI: Corporation Tax : Basis of Assessment etc.
CHAPTER IV Trades, Professions and Vocations: Computational Provisions
CHAPTER V Trades, Professions and Vocations : Post-Cessation etc. Receipts
Case VI charges on receipts after discontinuance or change in basis of computation
143.Receipts after discontinuance: earnings basis charge, and related charge affecting conventional basis
144.Conventional basis: general charge on receipts after discontinuance or change of basis
146.Application of charges on events treated as discontinuances
147.Application of charges where rights to payments transferred
CHAPTER VII Mining etc. Rents and Royalties: Foreign Dividends
CHAPTER VIII Case VII: Income Tax on Short Term Capital Gains
PART IX Pension Schemes, Life Annuities Etc
CHAPTER I Pension Schemes Generally, and Social Security Benefits and Contributions
CHAPTER II Companies' Capital Gains
PART XII Special Classes of Companies and Businesses
CHAPTER I Investment and Insurance Companies : Expenses of Management and Capital Allowances
CHAPTER II Insurance Companies, Etc
309.Case I computation: profits reserved for policy holders and annuitants
310.Rate relief: investment income reserved for policy holders
311.Rate relief: chargeable gains reserved for policy holders
316.Overseas life insurance companies: charge on investment income
317.Management expenses of overseas life insurance companies
319.Set-off of income tax against corporation tax by overseas life insurance companies
320.Overseas life insurance companies: double taxation agreements
322.Benefits from life policies issued before 5th August 1965: deduction for tax on chargeable gains
Non-resident banks, insurance companies and dealers in securities
CHAPTER III Friendly Societies and Trade Unions
CHAPTER IV Savings Banks, Industrial and Provident Societies, Building Societies and Mutual Business
342.Disposals of land between the Housing Corporation and housing societies
345.Companies trading with their members, and certain industrial and provident societies
346.Companies carrying on mutual business, or not carrying on a business
347.Distribution of assets of body corporate carrying on mutual business
PART XIV Miscellaneous Special Provisions
CHAPTER III Life Policies, Life Annuities and Capital Redemption Policies
CHAPTER IV Insurance: Borrowing to pay Premiums and Borrowing against Life Policies
PART XV Estates of Deceased Persons in Course of Administration
CHAPTER III Revocable Settlements, Etc
448.Settlements: discretionary power for benefit of settlor, etc.
449.Provisions supplemental to preceding provisions of Chapter III
450.Disallowance of deduction from total income of certain sums paid by settlor
452.Application of Chapter III to settlements where there is more than one settlor
456.Ascertainment of undistributed income: interest paid by trustees
CHAPTER I Cancellation of Tax Advantages from certain Transactions in Securities
CHAPTER II Other Provisions about Securities
519.Deductions not to be allowed in computing profits or gains
SCHEDULES
Life Policies : Qualification for Relief on Premiums
Restrictions on Schedule A Deductions
Premiums etc. Taxable under Schedules A and D: Special Relief for Individuals
Schedules A and D: Allowances for Betterment Levy
PART II Public Revenue Dividends payable by Public Offices and Departments
PART III Other Public Revenue Dividends, Foreign Dividends, and Proceeds of Coupons
6.The following persons are chargeable persons for the purposes of...
7.The Board shall have all necessary powers in relation to...
9.The chargeable person shall pay the income tax into the...
11.Nothing in the preceding provisions of this Part of this...
13.(1) Without prejudice to the generality of paragraph 7 above,...
Schedule E: Relief as Respects Tax on Payments on Retirement or Removal from Office or Employment
12.Any reference in the preceding provisions of this Schedule to...
13.In this Schedule— " payment of compensation for loss of...
14.Any reference in this Schedule to the emoluments of an...
15.In this Schedule "the relevant date" means, in relation to...
16.In this Schedule "foreign service", in relation to an office...
Setting up and management of, and payments into and out of, special reserve funds
Tax reliefs in connection with redundancy schemes
Savings and Transitory Provisions
Directors' remuneration: provisions repealed by Finance Act 1969
Children's settlements: irrevocable dispositions made before 22nd April 1936
Cancellation of tax advantages and transfer of assets abroad
Transitional relief for companies existing in 1965 with overseas trading income
Transitional relief for companies existing in 1965 on cessation of trade, etc.
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