Publisher's Synopsis
This is part of a three-volume set which provides the full text, with amendments, of statutory provisions current in 1996-97, including statutory instruments, of the law relating to taxation. The book also gives all the EC directives relevant to direct taxes, together with a range of non-statutory material. The coverage of the set includes income tax, corporation tax, capital gains tax, inheritance tax, National Insurance contributions, Value Added Tax, stamp duties, insurance premium tax and petroleum revenue tax.
