Volumes 101-110
List of completed PIB reviews from volumes 101 to 110, Oct 1979 to Jun 1981.
| PIB Volume 101, October 1979 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 4 | Safety cabs on tractors |
| This volume included commentary relating to the following legislation: | |
| Page 4 | The Accident Compensation Self-Employed Levy Payment Regulations 1979 |
| PIB Volume 102, February 1980 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Taxation liability of non-profit organisations |
| Page 2 | Stamp duty - consideration for sale or lease |
| Page 2 | Depreciation rate for electronic scales |
| Page 3 | Farming investment allowance on new plant and machinery purchased by service industries (section 122 of the Income Tax Act) |
| Page 3 | Extended disablement insurance |
| PIB Volume 103, March 1980 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Deductions for salary and wage earners of employment related expenditure |
| Page 3 | Increase exports incentive scheme - section 156 export of cereals |
| Page 3 | Deductions for salary and wage earners - use of home - tools of trade and equipment |
| Page 4 | Life insurance special exemption - dual ownership policies |
| The following items have been updated and published in a Tax Information Bulletin: | |
| Page 1 | Read QB13/04 Income tax- retention money The item is also published in the TIB Vol 25, No 10 (November 2013) |
| PIB Volume 104, April 1980 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Gains and losses due to exchange variations - position where forward exchange cover purchased |
| Page 7 | Bonus issues of convertible notes |
| PIB Volume 105, June 1980 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 2 | Valuation of trading stock by second-hand car dealers |
| Page 3 | Deer farming - standard values |
| Page 4 | Small venture - "hobby" or "business" |
| This volume included commentary relating to the following legislation: | |
| Page 2 | Double Taxation Relief (United Kingdom) Order 1966, Amendment No 1 (SR 1980/222) |
| PIB Volume 106, July 1980 | |
|---|---|
| This volume included commentary relating to the following legislation: | |
| Page 1 | Sale of land on extended terms |
| Page 4 | Motor vehicle expenses |
| The following item has been updated and republished: | |
| Page 2 | Life and accident insurance policies, as QBs 17/06 Income tax: Insurance – key-person insurance policies , 17/10 Income tax and fringe benefit tax - insurance - group insurance policy taken out by employer for the benefit of an employee , 18/02 Income tax - insurance - term life insurance policy taken out by employee with employer paying the premiums on employee’s behalf , 18/03 Income tax - insurance - term life insurance policy taken out by employer for the benefit of an employee , 18/04 Income tax - insurance - personal sickness and accident insurance taken out by employee with employer paying the premiums on employee’s behalf & 18/05 Income tax - insurance - personal sickness and accident insurance taken out by employer for the benefit of an employee |
| PIB Volume 107, October 1980 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Earnings from election duties |
| Page 2 | Redundancy payments |
| Page 3 | Livestock sold - owners' account at balance date |
| Page 3 | Increased exports incentive scheme |
| Page 4 | Standard values - deer, sheep and cattle |
| PIB Volume 108, December 1980 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Income equalisation reserve scheme |
| Page 2 | Taxation of travelling allowances |
| Page 4 | Schedule of qualifying services |
| Page 4 | Rebate for savings in special farm and fishing vessel ownership accounts |
| PIB Volume 109, February 1981 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Payment of income tax which is the subject of an appeal |
| Page 2 | Casual agricultural workers |
| PIB Volume 110, June 1981 | |
|---|---|
| The following items have no current application and will not be republished: | |
| Page 1 | Business tax incentives |