Independent Taxation Manual - INCONT10
Independent Taxation Manual: Contents
INTRODUCTION TO ALLOWANCES
| IN300 | Outline of allowances under independent Taxation
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| IN305 | Allowances: Who can get the allowances
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| IN306 | Allowances: How to give the allowances
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| IN307 | Allowances: The `Personal allowance' is for every taxpayer
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| IN308 | Allowances: Personal allowances for people of 65+ or 75+
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| IN309 | Married Couple's allowances
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| IN310 | Larger Married Couple's allowances for couples of 65+ and 75+
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| IN317 | Blind Person's allowance (BPR)
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| IN318 | Widow's Bereavement allowance (WBA)
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| IN319 | Allowances: Transitional reliefs
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| IN320 | Allowances: Year of marriage
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| IN321 | Allowances: Year of husband's death: permanent separation of
couple
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| IN322 | Allowances: Meaning and relevance of Net Statutory Income
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| IN323 | Allowances: Special meaning of NSI: transfer of allowances
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