CHAPTER 75:01 - Inland Revenue Division

Corporation Tax Act Mac 1
Vol. 1
of the table below: F. A. 35 of 1998*
Section
Sections
TABLE
INCOME TAX PROVISIONS APPLIED TO CORPORATION TAX
2 (Interpretation)
3 and 4 (Administration)
Section 7 (Chargeable income of certain persons)
Sections 10, 11, 11A, 11B and 12 (Deductions and Allowances) Amended by
F. A. 1995
Section
Section
Section
133 13 A (Deduction for investment in approved hotel
or tourism development project)
14 (Exemption of income from approved agricultural holdings)
16 (Allowance for trade losses)
Section 134 21 (Donations to charity, etc.) F. A. 1991
Section
27(1)(c) (Approved fund or scheme with respect to
deductions allowed at Section 11(1)(f), (g) and (h)
Sections 28 to 33 (Approved Pension Fund Plans)
Sections 42 to 46 (Income tax exemptions in respect of newly
constructed dwelling houses)
Section 135 48 Deleted F. A. 1996
Section 136 48K (Tax credit for shares in Venutre Capital Company)
Act 22 of 1994
Section
Sections
Sections
57 A (Tax credit-consolidated special levy)
59 to 65 (Trustees, agents, etc.)
67 to 75 (Settlements)
Section 76 other than subsections (6) and (7), and Section 77
Sections
Sections
Section
Section
Section
Sections
Sections
79 to 82 (Payment of tax by installments)
83 and 84 (Assessments)
85 (Assessments lists, etc.)
86 (Notices of assessments)
87 and Ch.4:50 (Appeals)
88 and 89 (Errors in assessments and additional assessments)
90(1) to (3) (Repayment of tax)
133 BIR Note: Effective 1st January, 1994
134 BIR Note: Effective 1st January, 1991
135 BIR Note: Effective 1st January, 1996
136 BIR Note: Effective 1st December, 1994
*Effective 1 st January 1997
BIR Mac Edition 91/01 Page 219