PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE

C1CHAPTER V COMPUTATIONAL PROVISIONS

Annotations:
Modifications etc. (not altering text)
C1

See—1979(C) s.122—election to take capital gain or loss into account when asset appropriated to stock in trade.1989 ss.67-74—employee share ownership trusts.Banking Act 1987 (c.22) s.66—contributions to the Deposit Protection Fund.

Deductions

82 Interest paid to non-residents.

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