Author Description

This companion volume to the "Orange Tax Handbook" provides the text of the legislation relating to income tax, capital gains tax and corporation tax in the updated form needed for 1995-96 assessments. It includes statutes as well as statutory instruments; extra statutory concessions and statements of practice; footnotes indicating amendments; cross references; definitions; additional helpful material including Revenue and other press releases; and a comprehensive index to statutes and statutory instruments. Published in May, the 1995-96 edition incorporates all relevant provisions of the Finance Act 1995.