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Further provisions relating to profit sharing schemes. Purchase by unquoted trading company of own shares. Schedules B, C and E used to, but no longer, exist. Capital sums paid by body connected with settlement. Other Pension Funds and Social Security Benefits and Contributions. Cancellation of Tax Advantages From Certain Transactions in Securities.
Payments on retirement or removal from office or employment. Job release scheme allowances not to be treated as income. Savings, transitional provisions, consequential amendments and repeals. Cash equivalents of benefits charged under section 154. Commonwealth Agents-General and official agents etc.
Power to modify or replace section 2345 to 9 and Schedule 13. Life Policies, Life Annuities and Capital Redemption Policies. There are also a number of other cases making their way, slowly, up to the European Court. Recovery from trustees of discretionary trusts of higher rate tax due from beneficiaries. Place of performance, and meaning of emoluments received in the U.
Payments under certified schemes which are not repayments of contributions. Supplementary provisions as to absolute interests in residue. United Kingdom government securities held by non-residents. Job release scheme allowances, maternity pay and statutory sick pay. Modification of section 619 in relation to persons over 50.
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