CHAPTER 75:01 - Inland Revenue Division

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Income Tax Act Mac 1 Vol. 1 exempt from the payment of income tax in the hands of such members, if a special account showing the distribution and payments of interest received from the exempt company is maintained by the other company to the satisfaction of the Board. BIR Mac Edition 91/<strong>01</strong> Page 148
Income Tax Act Mac 1 Vol. 1 FIRST SCHEDULE Section 5 CAPITAL GAINS (SUPPLEMENTARY PROVISIONS) RULES 1. (1) In these Rules - INTERPRETATION "allowable loss" means any loss that is permitted to be deducted in computing the chargeable gains of any person for a year of income under rules 3 and 5; "assets" means all forms of property whether situated in Trinidad and Tobago or not, including - (a) options, debts and incorporeal property generally; (b) any currency other than the currency of Trinidad and Tobago; (c) any form of property created by the person disposing of it, or otherwise coming to be owned without being acquired; "branch or agency" means any factorship, agency, receivership, branch or management; "chargeable gains" means every gain accruing on the disposal of an asset after 1st January 1966 (that is, the commencement of the Finance Act 1966) except so far as otherwise expressly provided by these rules; "control" shall be construed in accordance with rule 3 of the Third Schedule of the Corporation Tax Act; "disposal" except as otherwise expressly provided by these rules has the meaning assigned to that expression in rule 4; "legatee" includes any person taking under a testamentary disposition or on an intestacy or partial intestacy, whether he takes beneficially or as trustee, and a donation mortis causa shall be treated as a testamentary disposition and shall not be treated as a gift; "market value" in relation to any asset means subject to rule 7 the price which that asset might reasonably be expected to fetch on a sale in the open market; BIR Mac Edition 91/<strong>01</strong> Page 149
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CHAPTER 75:01 INCOME TAX ACT AN ACT
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FINANCE ACT 1987 An Act relating to
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CHAPTER 4:50 TAX APPEAL BOARD ACT A
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TAX APPEAL BOARD RULES Made Under S
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(4) On the hearing of an applicatio
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(2) Where the postponement or adjou
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17. The Court may, on the applicati
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INCOME AND CORPORATION TAX APPEALS
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(b) without leave at any time befor
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FORM B (Rule 5) TRINIDAD AND TOBAGO
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FORM D (Rule 14) (Praecipe of Subpo
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FORM F (Rule 14) (Subpoena duces te
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FORM H (Rule 30) (Notice of Hearing
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“financial year” means the peri
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in each financial year an amount eq
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17. All moneys collected pursuant t
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(2) Where the Board in such inspect
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Bills negotiated Handling charge Bo
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Over limit charge Late payment fee
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Miscellaneous Taxes Act PART X 154
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48. All accounts relating to the fu
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52. (1) A tax to be called a hotel
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(14) Where an hotel operator has fa
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Miscellaneous Taxes Act PART XII 15
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157 Effective 29 th March 1995 - Ac
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(2) Where- (a) (b) a premium under
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60A. The Tax Authority may waive in
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64. (1) Where it is proved to the s
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(a) has been in existence for a per
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BIR Mac Edition 91/01 Page 313
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CHAPTER 75:01 - Inland Revenue Division

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