28. Profits of non‑resident air transport and cable undertakings

Part 8

Ascertainment of Statutory Income

Part 9

Ascertainment of Assessable Income

Part 10

Ascertainment of Chargeable Income and Personal Reliefs

Part 11

Rates of Tax

Part 12

Deduction of Tax at Source

Part 13

Allowances for Tax Charged

Part 14

Relief Against Double Taxation

Part 15

Persons Chargeable

Part 16

Returns

Part 17

Assessments and Objections

Part 18

Appeals

Part 19

Collection, Recovery and Repayment of Tax

Part 20

Offences and Penalties

Part 20A

Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements

Part 20B

International Agreements to Improve Tax Compliance

Part 21

Miscellaneous

Schedules