18 (1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of · Marginal note:Limit on certain interest and ...

(ii) interest on debentures or other securities for money issued by or on behalf of a local authority or a company or a corporation established by a Central, ...

18. (1) The following amount due to an assessee in the previous year shall be chargeable to income-tax under the head “Interest on securities ...

The interest-tax payable by the credit institution for any assessment year shall be deductible from the income, under the respective heads, of the credit ...

(1)This section applies if a company starts or ceases to be within the charge to income tax under this Chapter in respect of a trade.

7 дней назад · Marginal note:General limitations. 18 (1) In computing the income of a taxpayer from a business or property no deduction shall be made in ...

Right of persons by whom tax is paid to recoupment in certain cases. 18.—(1) A tenant occupier of any property who pays the tax shall, subject to section 93 ...

18Receipt of money earningsU.K. · (1)General earnings consisting of money are to be treated for the purposes of this Chapter as received at the earliest of the ...

Introductory: In terms of section 18 (1) (d) of the Income Tax Act, the living-in expenses; electricity; food and water incurred and paid by the taxpayer ...

INCOME TAX ASSESSMENT ACT 1936 - SECT 18 · Any person may, with the leave of the Commissioner, adopt an accounting period being the 12 months ending on some date ...