Part 36

Miscellaneous Special Provisions

• Part 36-00-04Business Entertainment Expenses - Section 840 Taxes Consolidation Act 1997
• Part 36-00-05Companies carrying on mutual business or not carrying on a business
• Part 36-00-06
  Corporation tax - treatment of tax-free income of non-resident banks, insurance businesses, etc
  This manual is currently unavailable as it is being updated.
• Part 36-00-14Donations to Approved Sports Bodies

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• Part 36-00-15Representative Church Body - Cost of living Accommodation Allowance

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• Part 36-00-17Charitable Donation Scheme

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• Part 36-00-18Treatment of Additional Tier 1 Capital

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