Part 38 – Returns of income and gains, other obligations and returns, and Revenue powers (ss 876-917N)

Contents

Chapter 1 – Income tax: returns of income (ss 876-881) 6 sections
Chapter 2 – Corporation tax: returns of profits (ss 882-884) 3 sections
Chapter 3 – Other obligations and returns (ss 885-898A) 38 sections
Chapter 3A – Implementation of Council Directive 2003/48/EC of 3 June 2003 on Taxation of Savings Income in the Form of Interest Payments and Related Matters (ss 898B-898S) 18 sections
Chapter 4 – Revenue powers (ss 899-912B) 37 sections
Chapter 5 – Capital gains tax: returns, information, etc (ss 913-917C) 8 sections
Chapter 6 – Electronic transmission of returns of income, profits, etc, and of other Revenue returns (ss 917D-917N) 12 sections

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.