Paragraph 65: section 89 of ICTA
3406.Section 89 of ICTA is not rewritten for income tax purposes. See the commentary on section 35 and Change 7 in Annex 1.
3406.Section 89 of ICTA is not rewritten for income tax purposes. See the commentary on section 35 and Change 7 in Annex 1.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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