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CHAPTER 212

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LAWS OF ANTIGUA AND BARBUDA. Income TLU: (CAP. 212 1. CHAPTER 212. T H E INCOME T A X A C T. Arrangement of Sections Section PART I - PRELIMINARY. 1. Short title. 2. Interpretation. PART I1 - ADMINISTRATION. 3 . Appointment of administrative authority. 4. Official secrecy. P A R T I11 - IMPOSITION O F INCOME T A X. 5. Charge of income tax. BASIS O F ASSESSMENT. 6. Basis of assessment. 7 . Special periods of assessment PART IV - EXEMPTIONS. 8. Income exemptions. 9. Exemption from tax of interest on public loans PART V - ASCERTAINMENT O F CHARGEABLE.)

LAWS OF ANTIGUA AND BARBUDA Income TLU: (CAP. 212 1 CHAPTER 212 THE INCOME TAX ACT Arrangement of Sections Section PART I - PRELIMINARY 1. Short title. 2. Interpretation.

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