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CHAPTER 41:01 TAXATION ARRANGEMENT OF SECTIONS …

TAXATION Cap. 41:01 1 CHAPTER 41:01 TAXATION ARRANGEMENT OF SECTIONS PART I PRELIMINARY SECTION 1. Short title 2. Interpretation of certain general terms 3. Commissioner of Taxes PART II ADMINISTRATION 4. Delegation of functions by Commissioner 5. Report by Commissioner 6. Officers to observe secrecy 7. Forms 8. Service of documents 9. Service of oral notices 10. Validity of documents PART III INCOME Division 1 Determination of Assessable Income 11. Income and assessable income 12. Special circumstances in which income deemed to have accrued 13. Exemption 14. Income-annuities 15. Non-recognition of capital gain or capital loss in certain cases 15A. Involuntary conversion of assets 15B. Capital gains on disposal of business assets 16. Income-payments for services 17. Income-sums received on cessation of employment 18. Income-expenses and benefits 19. Expenses and benefits.

98. Appeal to Special Arbitrator 99. Publication of decisions of Special Arbitrator 100. Appeals from assessments, etc., by administrative officers 101. Appeal to High Court PART XI COLLECTION AND RECOVERY OF TAX Division 1-Withholding Taxes 102. Assessment charge and collection of tax on salaries and wages 102A. Deduction of tax from certain ...

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NOTES 1. Goods wholly grown or produced or subjected to the last process of manufacture in the countries set out below may be eligible for preferential duties:-

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