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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /Income from individual investment plans / E1.530 General and supplementary powers

E1.530 General and supplementary powers

Personal and employment tax

Investment plan regulations may make provision generally for the purposes of the establishment and administration of plans and the administration of income tax in relation to them¹. They may also adapt or modify the

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E5.607 Corporate members

C1.106 Allowable capital losses

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

E1.1435 Appealing transactions in securities counteraction notices

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

I5.1304 Beneficiary with contingent interest

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