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Miscellaneous Aspects

In: Tax Guide 2008–2009

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

The new consolidating and rewriting Act, ITTOIA (2.10) took effect from 6 April 2005 for income tax purposes, but does not apply to companies subject to corporation tax. One effect is that all references to classifying income under the various schedules and cases, in particular Schedule D Case VI in this chapter, do not apply. However, the basic rules otherwise remain.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2008. "Miscellaneous Aspects," Palgrave Macmillan Books, in: Tax Guide 2008–2009, edition 37, chapter 0, pages 198-216, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-58424-2_15
    DOI: 10.1057/9780230584242_15
    as

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