- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
PART IV Taxation of Companies and of Company Distributions.
General provisions affecting both income tax and corporation tax.
Local authorities, unit trusts and special classes of company.
74.Restriction for close companies on deduction for directors' remuneration.
75.Assessment of close companies to income tax in respect of certain loans.
76.Assessment of close companies on consideration for certain restrictive covenants etc.
77.Shortfall in distributions of close company (income tax at standard rate).
Commencement and transitional.
80.Commencement of corporation tax for existing companies, and transition from income tax.
82.Interim charge of tax on capital gains of companies, and exclusion of companies and local authorities from Case VII of Schedule D.
84.Transitional relief for existing companies with overseas trading income.
85.Transitional relief for companies paying dividends out of pre-1966-67 profits.
86.Transitional assistance to water companies in respect of taxation on dividends.
87.Transitional relief for existing companies on cessation of trade etc.
SCHEDULES.
PART I Rates of Duty substituted for Rates in Part II of Schedule 1 to Act of 1962.
PART II Rates of Duty substituted for Rates in Part II of Schedule 3 to Act of 1962.
PART III Rates of Duty substituted for Rates in Part II of Schedule 4 to Act of 1962.
PART IV Rates of Duty substituted for Rates in Part II of Schedule 5 to Act of 1962.
Exclusion from consideration for disposals of sums chargeable to income tax or corporation tax.
Restriction of losses by reference to capital allowances and renewals allowances.
Wasting assets: straightline restriction of allowable expenditure.
Expenses of sale and transfer in administration of estates and trusts.
Surtax in respect of shortfall in distributions of close company etc.
Miscellaneous Adaptations of Income Tax Acts for Corporation Tax.
Supplementary Provisions about Dividend Stripping.
Supplementary provisions about dividend increases in 1965-66.
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