Destinations for rewritten material

A1.165 ...

The list below details the destinations of rewritten content:

A1.101 [Rewritten—Taxes on income and capital]

Rewritten to C1.101, D1.101, E1.101

A1.108 [Deleted—The European Union]

Deleted as obsolete

A1.109 [Rewritten—Territorial concepts and limitations]

Rewritten to D4.1101, E4.116, E6.101, E8.718

A1.110 [Rewritten—Double taxation relief]

Rewritten to D4.901, E6.401

A1.112 [Rewritten—Sources of information available to HMRC]

Rewritten to A3.101A

A1.113 [Rewritten—Assessment and collection of tax]

Rewritten to D1.1301, E1.201

A1.114 [Rewritten—Deduction of tax at source]

Rewritten to Division A4.4

A1.115 [Rewritten—Appeals to the tax tribunals]

Rewritten to Division A5.6

A1.116 [Rewritten—Further appeals to the courts on points of law]

Rewritten to Division A5.6

A1.117 [Rewritten—Evasion]

Rewritten to A7.401

A1.118 [Rewritten—Avoidance]



    •     Avoidance: A7.402


    •     HMRC's anti-avoidance spotlights:

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial