Author: admin_kmos
BGR37 (VAT) – Zero-rating of international travel insurance (Section 11, section 72)
BGR38 (VAT) (v2) – The value-added tax treatment of the supply and importation of vegetables and fruit (Section 11(1)(j), 13(3), paragraph 7(a) of Schedule 1, Item 12 and 13 in Part B of Schedule 2)
BCR62 (ITA) – Research and development conducted on behalf of a taxpayer (Section 11D(2), section 11D(4), section 11D(9))
BCR56 (ITA) (STT) – Amalgamation of portfolios of declared hedge fund collective investment schemes with registered schemes (Section 41(1), 44, paragraphs, 3, 10, 11, 61(3) of Eighth Schedule)
BCR39 (ITA) – Reduction of an STC credit and sections 64G(2)(a) and 64H(2)(a) declarations (Section 64G, section 64H, section 64J)
BCR21 (ITA) – Shares in a particular share option scheme to be rendered restricted equity instruments and the date on which those shares vest in a taxpayer (section 8C)
BCR3 (ITA) – Distribution of an actuarial surplus to former members and active members of a retirement fund (Section 1, paragraph 2C of the Second Schedule)
Schedule – Customs and Excise Index to Schedules (C&E 01)
Schedule – Customs and Excise Index to Schedules (C&E 01)
Schedule – Customs and Excise Country Codes (C&E 02)
Schedule – Customs and Excise Country Codes (C&E 02)