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    <subfield code="a">Halsbury's Laws of England: Lord  Mackay of Clashfern: Lord High Chancellor Great Britain (1987-97) vol 23(2) ./</subfield>
    <subfield code="c">edited by Harris, David R.</subfield>
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    <subfield code="a">5th ed.</subfield>
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    <subfield code="a">London:</subfield>
    <subfield code="b">Reed Elsevier,</subfield>
    <subfield code="c">2002.</subfield>
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    <subfield code="a">Halsbury's Laws of England: Lord Mackay of Clasfern, Lord High Chancellor Great Britain(1987-97). /</subfield>
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    <subfield code="v">vol.23(2)</subfield>
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    <subfield code="a">Includes index.</subfield>
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    <subfield code="a">Contents:Income tax:introduction -- Commissioners, inspectors and collectors -- Schedule A and associated charges -- Schedule D generally;cases I and II -- Capital allowances -- Cases III to VI of schedule D -- Schedule E -- Sub-contractors in the construction industry -- Taxation of companies -- Company distributions;tax credits --  Reliefs and exemptions -- Reasons chargeable;incidence of tax;residence and domicile -- Total income;higher rate income tax -- Special classes of companies and businesses -- Intellectual property -- Life policies, life annuities and capital redemption policies -- Estates of deceased persons in course of administration -- Settlements -- Tax avoidance -- Returns;assessments; appeals; legal proceedings -- ;recovery of tax. </subfield>
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