Relief as respects tax on payments on retirement or removal from office or employment. Pension Schemes, Social Security Benefits, Life Annuities etc. Atomic Energy Authority and National Radiological Protection Board. Responsibilities of administrator of scheme, and employer. Gains by directors and employees from share options. Taxation of Income and Chargeable Gains of Companies. Qualifying expenditure and non-qualifying expenditure. Relationship between group relief and other relief. Collection of income tax on company payments which are not distributions.

Payments to trustees of approved profit sharing schemes. Payments not out of profits or gains brought into charge to income tax, and annual interest. Authorised unit trusts and OEICs are not liable to tax on their chargeable gains. Construction of references to married women living with their husbands. Restriction of relief in case of farming and market gardening. Taxation of borrower when loan under section 419 released etc.

Supplementary provisions as to relief under section 266. Issue departments of the Reserve Bank of India and the State Bank of Pakistan. Further provisions relating to claims under section 242 or 243. Special rules where source of income disposed of or yield ceases. Company reconstructions without a change of ownership. Calculation of certain amounts for purposes of sections 540, 542 and 545. Persons who are sub-contractors or contractors for purposes of Chapter IV. Exemptions and reliefs in respect of income from investments etc. Chapter 314 of the Oregon Revised Statutes and the Oregon Administrative Rules contain the provisions for apportionment and allocation.

Conditions to be satisfied by partners who are individuals. Letting of furnished holiday accommodation treated as a trade. Deductions from profits of contributions paid under certified schemes. Disallowance of deduction from total income of certain sums paid by settlor. Arrangements for payments of interest less tax or of fixed net amount. Revocable settlements allowing reversion of property. Dispositions for period which cannot exceed six years.

Farming and other commercial occupation of land except woodlands. Special basis for early years following commencement. Dividends paid between related companies but not covered by arrangements. The views expressed in this blog are those of the authors and do not necessarily reflect the positions or policies of NESTA. Workers' Compensation Insurance Tax Credit, 150-102-044 Rev. Application of charges where rights to payments transferred. See Chapter 318 of the Oregon Revised Statutes and the Oregon Administrative Rules.

Application and interpretation of sections 732 to 734. Revocable settlements allowing release of obligation. Exchange of securities in connection with conversion operations, nationalisation etc. Transactions in deposits with and without certificates or in debts. Treatment of certain payments and repayment of income tax. Interpretative provisions relating to insurance companies. Restriction on deduction of interest or dividends from trading income. Conditions for approval of retirement benefit schemes.