Amortisation of expenditure incurred under voluntary retirement scheme

Deduction for expenditure on prospecting, etc., for certain minerals

Other deductions

General

Building, etc., partly used for business, etc., or not exclusively so used

Managing agency commission

Amounts not deductible

Expenses or payments not deductible in certain circumstances

Profits chargeable to tax

Special provision for deductions in the case of business for prospecting, etc., for mineral oil

Definitions of certain terms relevant to income from profits and gains of business or profession

Special provisions consequential to changes in rate of exchange of currency