Departmental Interpretation And Practice Notes - No
They contain the Department’s interpretation and practices in relation to the law as it stood at the date of publication. Taxpayers are ... and charges made under Part VI to be taken into account in ascertaining the assessable profits of a person subject to Profits Tax. 2. For years of assessment prior to 1980/81, the relevant provisions of
Notes, Practices, Interpretation, Made, Departmental, Departmental interpretation and practice notes
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