BIM80500 - Post cessation receipts: contents


This chapter contains the following:



BIM80501Introduction
BIM80505Charging sections in general
BIM80510Receipts chargeable: ICTA88/S103
BIM80515Receipts not chargeable: ICTA88/S103
BIM80520Receipts chargeable: ICTA88/S104
BIM80525Receipts not chargeable under ICTA88/S104
BIM80530Right to receive chargeable sums: ICTA88/S106
BIM80535Deductions for expenses: ICTA88/S105
BIM80540Election for year/cessation: ICTA88/S108
BIM80701Individual born before 6 April 1917: relief under ICTA88/S109
BIM80705Individual born before 6 April 1917: title to relief: ICTA88/S109
BIM80710Individual born before 6 April 1917: measure of relief: ICTA88/S109
BIM80715Expenses: relief available under ICTA88/S109A: outline and background
BIM80720Expenses: relief available under ICTA88/S109A: qualifying expenditure
BIM80725Expenses: relief available under ICTA88/S109A: persons qualifying for relief
BIM80730Expenses: relief available under ICTA88/S109A: claim and relief time limits
BIM80735Expenses: relief available under ICTA88/S109A: reimbursement of qualifying expenditure
BIM80740Expenses: relief available under ICTA88/S109A: clawback for unpaid expenses
BIM80745Expenses: relief available under ICTA88/S109A: bad debts
BIM80750Expenses: relief available under ICTA88/S109A: interaction with other sections/reliefs
BIM80755Expenses: relief available under ICTA88/S109A: limits of relief
BIM80760Expenses: relief available under ICTA88/S109A relief against CG
BIM80765Expenses: of ceased employment
BIM80770Expenses: other provisions relieving expenses