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THE INCOME TAX ACT 1995 - MRA

THE INCOME TAX ACT 1995 (Consolidated up to Finance Act 2020) The internet version of this Act is for information purposes only. The MRA takes no legal responsibility for any flaw, inaccuracy, error or omission in this THE INCOME TAX ACT 1995 * Please refer to endnotes at Appendix 1 Page 2 of 426 2 THE INCOME TAX ACT 1995 (Consolidated Version) ARRANGEMENT OF SECTIONS PART I - PRELIMINARY Section 1. Short title 2. Interpretation 3. Application of Act PART II - LIABILITY TO INCOME TAX 4. Imposition of tax 4A. Unexplained wealth 5.

MRA THE INCOME TAX ACT 31995 * Please refer to endnotes at Appendix 1 Page 3 of 381 Sub-Part B - Allowable Deductions 17. Deduction in connection with employment

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