F1Part IV The Special Charge
41 The special charge.
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42 Investment income.
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43 Due date, interest and administration.
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44 Husband and wife.
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45 Close companies.
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46 Relief where income attributable to period of years was received in 1967–68.
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47 Relief where capital is subject to estate duty or capital gains tax.
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48 Relief in respect of error or mistake,
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49 Double taxation relief.
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50 Transactions designed to avoid liability.
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