PART XIII MISCELLANEOUS SPECIAL PROVISIONS

CHAPTER VI OTHER PROVISIONS

Miscellaneous

577 Business entertaining expenses.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2577A Expenditure involving crime.

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

578 Housing grants.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5578A Expenditure on car hire

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

578B Expenditure on car hire: supplementary

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

579 Statutory redundancy payments.

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

580 Provisions supplementary to section 579.

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10580A Relief from tax on annual payments under certain insurance policies.

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

580B Meaning of “self-contained” for the purposes of s.580A.

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13580CRelief from tax on annual payments under immediate needs annuities

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

581 Borrowing in foreign currency by local authorities and statutory corporations.

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16581AInterest on foreign currency securities etc.

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

582 Funding bonds issued in respect of interest on certain debts.

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19582A Designated international organisations: miscellaneous exemptions.

F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

583 Inter-American Development Bank.

F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

584 Relief for unremittable overseas income

F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

585 Relief from tax on delayed remittances.

F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

586 Disallowance of deductions for war risk premiums.

F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

587 Disallowance of certain payments in respect of war injuries to employees.

F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F26587A New issues of securities: extra return.

F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F28587BF29Gifts of shares, securities and real property to charities etc

F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F31587BAQualifying interests in land held jointly

F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F33587C Supplementary provision for gifts of real property

F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

588 Training courses for employees.

F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

589 Qualifying courses of training etc.

F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F37589A Counselling services for employees.

F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F39589B Qualifying counselling services etc.

(1)

F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F41(4)

F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4A)

F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .