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Summary

CHAPTER 1 : General Principles @ Page 1 - 4 CHAPTER 2 : Calculating the Taxable Profit @ Page 20 - 43 CHAPTER 3 : Administration - Power of the Inland Revenue and the Rights of the Taxpayer @ Page 44 - 158 CHAPTER 4 : Free Personal Allowances @ Page 167 - 199 CHAPTER 5 : Capital Allowances @ Page 200 - 231 CHAPTER 6 : Losses @ Page 233 - 235