Introductory Text
1.Citation, commencement and effect
2.Interpretation
3.Accounts
4.Excepted estates
5.Spouse and charity transfers
6.Production of information
7.(1) The information specified in regulation 6(2) must be produced...
8.Discharge of persons and property from tax
9.Regulation 9 shall not discharge any person from tax in...
10.Transfers reported late
11.Revocation
Signature
Explanatory Note