TY - BOOK TI - ACCA Study Pack: level 2 Paper 2.3 : taxation AV - HJ4971 .A23 1981 PY - 1981/// CY - London PB - Financial Training Publications N1 - Introduction -- Scope of taxation -- Personal allowances -- Charges on income -- Further aspects of personal taxation -- Income from land and buildings -- Schedule E -- Sundry income -- Overseas income -- Schedule D cases I and II -- Schedule D cases I and II-basis periods -- Capital allowances -- Stock relief -- Relief for trading losses -- Partnership taxation -- Capital gains tax: basic principles -- Capital gains tax: details -- Capital gains tax: Securities -- Capital gains tax: Reliefs -- Corporation tax -- Advance corporation tax and income tax -- Relief from corporation tax for trading losses -- Payment of tax -- Capital transfer tax -- Value added tax ER -