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This unique, practical handbook reflects the new Tax Law Rewrite Act, ITTOIA 2005 - relating to income tax on trading, property and investment income - containing the text of the Act section by section, annotations providing the derivation of the new section, and excerpts from the Revenue’s explanatory notes.
In addition, the new legislation is interpreted and explained in a comprehensive introduction by Tolley’s expert tax writers. It will be of practical help in the day-to-day application of income tax as the new legislation comes into effect.