1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2014

112 Basis of assessment, persons chargeable and extent of chargeITA67 s110; FA90 s19(a); FA91 s6; FA01 s77 and Sch2 (1) Income tax under Schedule E [shall be charged for each year of assessment]1...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013
  • Direct Tax Acts, Finance Act 2013
  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009