

This Practice Note is intended only as a general guide and must be read in conjunction with the appropriate legislation, some of which has still to be formally approved. It does not have any binding force and does not affect a person's right of appeal on points concerning their own liability to income tax.
This practice note is available in PDF format at the bottom of the page.
| Downloadable Documents | |||
|---|---|---|---|
|
You will need Adobe Acrobat to download documents that are PDFs, this is available free by following this link:

This Practice Note is intended only as a general guide and must be read in conjunction with the appropriate legislation, some of which has still to be formally approved. It does not have any binding force and does not affect a person's right of appeal on points concerning their own liability to income tax.
This practice note is available in PDF format at the bottom of the page.