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Legal Counsel – Other – Document List

Bills

LAPD-LPrep-Bill-2011-01 – Tax Administration Bill 11 of 2011 introduced 23 June 2011

LAPD-LPrep-Bill-2011-02 – Tax Administration Bill 11B of 2011 introduced 24 November 2011

LAPD-LPrep-Bill-2011-03 – Tax Administration Bill 11A of 2011 introduced 24 November 2011

LAPD-LPrep-Bill-2012-01 – Taxation Laws Amendment Bill 34 of 2012 introduced 25 October 2012

LAPD-LPrep-Bill-2012-02 – Tax Administration Laws Amendment Bill 35 of 2012 introduced 25 October 2012

LAPD-LPrep-Bill-2013-01 – Rates Monetary Amounts Amendment of Revenue Laws Bill 12 of 2013

LAPD-LPrep-Bill-2013-02 – Taxation Laws Amendment Bill 39 of 2013

LAPD-LPrep-Bill-2013-03 – Tax Administration Laws Amendment Bill 40 of 2013

LAPD-LPrep-Bill-2013-04 – Customs Duty Bill 43 of 2013

LAPD-LPrep-Bill-2013-05 – Customs and Excise Amendment Bill 44 of 2013

LAPD-LPrep-Bill-2013-06 – Customs Control Bill 45 of 2013

LAPD-LPrep-Bill-2013-07 – Employment Tax Incentives Bill 46 of 2013

LAPD-LPrep-Bill-2013-08 – Merchant Shipping Contributions Bill 41 of 2013

LAPD-LPrep-Bill-2013-09 – Merchant Shipping Administration Bill 42 of 2013

LAPD-LPrep-Bill-2014-01 – Customs and Excise Amendment Bill 44B of 2013

LAPD-LPrep-Bill-2014-02 – Customs Control Bill 45B of 2013

LAPD-LPrep-Bill-2014-03 – Rates Amendment Bill 12-2014

LAPD-LPrep-Bill-2014-04 – Taxation Laws Amendment Bill 13-2014

LAPD-LPrep-Bill-2014-05 – Tax Administration Laws Amendment Bill 14-2014

LAPD-LPrep-Bill-2014-06 – SCoF Amendments on TLA Bill B13A-2014

LAPD-LPrep-Bill-2014-07 – Amended Taxation Laws Amendment Bill B13B-2014

LAPD-LPrep-Bill-2014-08 – Strategic Stakeholder Meeting Implementation Customs Legislation

LAPD-LPrep-Bill-2014-09 – Workshop Customs Control Rules Chapters 11 to 20 and 24 held 26 November 2014

LAPD-LPrep-Bill-2014-10 – Workshop Customs Control Rules Chapters 21 to 23 and 25 to 31 held 11 December 2014

LAPD-LPrep-Bill-2015-01 – Workshop Customs Control Rules Chapters 1 and 3 to 10 held 29 August 2014

LAPD-LPrep-Bill-2015-02 – Workshop Customs Control Rules Chapters 32 to 41 held 23 April 2015

LAPD-LPrep-Bill-2015-03 – Rates Monetary Amounts Amendment of Revenue Laws Bill 15 of 2015

LAPD-LPrep-Bill-2015-04 – Rates Monetary Amounts Amendment of Revenue Laws Bill 15B of 2015

LAPD-LPrep-Bill-2015-05 – Workshop Customs Duty Act Rules 23 September 2015

LAPD-LPrep-Bill-2015-06 – Taxation Laws Amendment Bill 29 of 2015 introduced 27 October 2015

LAPD-LPrep-Bill-2015-07 – Tax Administration Laws Amendment Bill 30 of 2015 introduced 27 October 2015

LAPD-LPrep-Bill-2015-08 – Taxation Laws Amendment Bill 29A of 2015 introduced 26 November 2015

LAPD-LPrep-Bill-2015-09 – Taxation Laws Amendment Bill 29B of 2015 introduced 26 November 2015

LAPD-LPrep-Bill-2016-01 – Revenue Laws Amendment Bill 4 of 2016 introduced 24 February 2016

LAPD-LPrep-Bill-2016-02 – Revenue Laws Amendment Bill 4A of 2016 introduced 15 March 2016

LAPD-LPrep-Bill-2016-03 – Revenue Laws Amendment Bill 4B of 2016 introduced 15 March 2016

LAPD-LPrep-Bill-2016-04 – Workshop Second draft Rule Customs Control Act held 30 August 2016

LAPD-LPrep-Bill-2016-05 – Taxation Laws Amendment Bill 17 of 2016 introduced 26 October 2016

LAPD-LPrep-Bill-2016-05a – Taxation Laws AB 17A of 2016

LAPD-LPrep-Bill-2016-05b – Taxation Laws AB 17B of 2016

LAPD-LPrep-Bill-2016-06 – Tax Administration Laws Amendment Bill 18 of 2016 introduced 26 October 2016

LAPD-LPrep-Bill-2016-07 – Rates and Monetary Amounts and Amendment of Revenue Laws Bill 19 of 2016

LAPD-LPrep-Bill-2016-08 – Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill 20 of 2016

LAPD-LPrep-Bill-2016-08a – Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill 20A of 2016

LAPD-LPrep-Bill-2016-08b – Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Bill 20B of 2016

LAPD-LPrep-Bill-2017-01 – Workshop Second draft Rule Customs Duty Rules Act held 26 May 2017

LAPD-LPrep-Bill-2017-02 – Customs Deferment Model

LAPD-LPrep-Bill-2017-03 – Workshop presentation – Deferment Rules held on 11 October 2017

LAPD-LPrep-Bill-2017-04 – Rates and Monetary Amounts and Amendment of Revenue Laws Bill 26 of 2017

LAPD-LPrep-Bill-2017-05 – Taxation Laws Amendment Bill 27 of 2017 introduced on 25 October 2017

LAPD-LPrep-Bill-2017-06 – Tax Administration Laws Amendment Bill 28 of 2017 introduced on 25 October 2017

LAPD-LPrep-Bill-2018-01 – Rates and Monetary Amounts and Amendment of Revenue Laws Bill B37-2018

LAPD-LPrep-Bill-2018-02 – Taxation Laws Amendment Bill B38-2018

LAPD-LPrep-Bill-2018-03 – Tax Administration Laws Amendment Bill B39-2018

LAPD-LPrep-Bill-2018-03a – Tax Administration Laws Amendment Bill B39A-2018 (Amendments)

LAPD-LPrep-Bill-2018-03b – Tax Administration Laws Amendment Bill B39B-2018 (Tax Administration Laws)

LAPD-LPrep-Bill-2018-04 – Carbon Tax Bill B46-2018 – 20 November 2018

LAPD-LPrep-Bill-2018-04a – Carbon Tax Bill B46A-2018 – 20 February 2019

LAPD-LPrep-Bill-2018-04b – Carbon Tax Bill B46B-2018 – 20 February 2019

LAPD-LPrep-Bill-2019-01 – Customs and Excise Bill 3 of 2019 introduced 5 February 2019

LAPD-LPrep-Bill-2019-02 – Rates and Monetary Amounts and Amendment of Revenue Laws Bill 17 of 2019

LAPD-LPrep-Bill-2019-03 – Taxation Laws Amendment Bill 18 of 2019 introduced on 30 October 2019

LAPD-LPrep-Bill-2019-04 – Tax Administration Laws Amendment Bill 19 of 2019 introduced 30 October 2019

LAPD-LPrep-Bill-2019-05 – Taxation Laws Amendment Bill 18A of 2019 introduced on 20 November 2019

LAPD-LPrep-Bill-2019-06 – Taxation Laws Amendment Bill 18B of 2019 introduced on 20 November 2019

LAPD-LPrep-Bill-2020-01 – Disaster Management Tax Relief Bill 11 of 2020 introduced 24 June 2020

LAPD-LPrep-Bill-2020-01a – Disaster Management Tax Relief Bill B11B of 2020 introduced 25 August 2020

LAPD-LPrep-Bill-2020-02 – Disaster Management Tax Relief Administration Bill 12 of 2020 introduced 24 June 2020

LAPD-LPrep-Bill-2020-02a – Disaster Management Tax Relief Administration Bill B12B of 2020 introduced 25 August 2020

LPrep-Bill-2020-03 – Rates and Monetary Amounts and Amendment of Revenue Laws Bill 26 of 2020 introduced 28 October 2020

LPrep-Bill-2020-03a – Rates and Monetary Amounts and Amendment of Revenue Laws Bill 26A of 2020 amended 17 November 2020

LPrep-Bill-2020-03b – Rates and Monetary Amounts and Amendment of Revenue Laws Bill 26B of 2020 amended 17 November 2020

LPrep-Bill-2020-04 – Taxation Laws Amendment Bill 27 of 2020 introduced 28 October 2020

LPrep-Bill-2020-04a – Taxation Laws Amendment Bill 27A of 2020 amended 17 November 2020

LPrep-Bill-2020-04b – Taxation Laws Amendment Bill 27B of 2020 amended 17 November 2020

LPrep-Bill-2020-05 – Tax Administration Laws Amendment Bill 28 of 2020 introduced 28 October 2020

Notes

IntR-GenN-Arc-2021-01 – General Note 16 (Issue 2) Commutation Small Annuities archived 17 February 2021

IntR-GenN-Arc-2021-02 – General Note 9 Purchase Annuities Transfer Annuity Fund Retirement archived 26 February 2021

IntR-GenN-Arc-2021-03 – General Note 9A Purchase Annuities Transfer Annuity Fund Retirement archived 26 February 2021

IntR-GenN-Arc-2021-04 – General Note 12 Retirement Employment archived 26 February 2021

IntR-GenN-Arc-2021-05 – General Note 18 (Issue 2) Providing Annuities Retirement Employment archived 26 February 2021

IntR-GenN-Arc-2021-06 – General Note 18A (Issue 2) Providing Annuities Retirement Employment archived 26 February 2021

IntR-GenN-Arc-2021-07 – General Note 22 (Issue 2) Paragraph (c) Benefit Funds archived 2 March 2021

IntR-GenN-Arc-2021-08 – General Note 15 (Issue 2) Funds TBVC States archived 3 March 2021

IntR-GenN-Arc-2021-09 – General Note 17 (Issue 2) Standard Rules archived 3 March 2021

IntR-GenN-Arc-2021-10 – General Note 27 Amendments Revised Rules archived 3 March 2021

IntR-GenN-Arc-2021-11 – General Note 28 Group Life Benefits archived 3 March 2021

IntR-GenN-Arc-2021-12 – General Note 14 (Issue 2) Housing Loans Guarantees archived 3 March 2021

IntR-GenN-Arc-2021-13 – General Note 26 Deductibility Administration Costs archived 3 March 2021

IntR-GenN-Arc-2021-14 – General Note on Stoporder Against Benefits archived 4 March 2021

IntR-GenN-Arc-2021-15 – GN 1 Transfers Pension Provident Funds 14 September 1990 Arrangement archived 4 March 2021

IntR-GenN-Arc-2021-16 – General Note 13 Retirement Employment archived 5 March 2021

IntR-GenN-Arc-2021-17 – General Note 21 Application Tax Directives archived 5 March 2021

IntR-GenN-Arc-2021-18 – General Note 2 Transfers RSA Pension Provident Funds Namibia Retirement Funds archived 13 March 2021

IntR-IN-2020-11-Arc-11 – IN 90 (Issue 1) Year of assessment of company accounts 18 November 2020

IntR-IN-2020-12-Arc-12 – IN 97 (Issue1) Taxation of REITs and controlled companies 18 November 2020

IntR-IN-2020-13-Arc-13 – IN 19 (Issue 4) Year Assessment Accounts Accepted Other Than Last Day February 18 November 2020

IntR-IN-2020-14-Arc-14 – IN 68 (Issue 2) – Provisions Tax Administration Act Not Commenced 8 December 2020

IntR-IN-2021-01 – IN 114 Interaction between s 25B(1) and s 7(8) ico conflict, inconsistency or compatibility

IntR-IN-2021-01-Arc-01 – IN 47 (Issue 4) – IN47 Wear And Tear Depreciation Allowance 9 February 2021

IntR-IN-2021-02 – IN 115 Withholding tax on interest

IntR-IN-2021-02-Arc-02 – IN12 Recoupment assets deceased estate 4 March 2021

IntR-IN-2021-03 – IN 116 Withholding tax on royalties

IntR-IN-2021-03-Arc-03 – IN14 (Issue 4) Allowances Advances Reimbursements 30 March 2021

LAPD-IntR-GenN-2012-02 – General Note 16 Issue 2 Commutation Small Annuities

LAPD-IntR-GenN-2012-06 – General Note 15 Issue 2 Funds TBVC States

LAPD-IntR-GenN-2012-07 – General Note 14 Issue 2 Housing Loans Guarantees

LAPD-IntR-GenN-2012-13 – General Note 4 Retirement Employment

LAPD-IntR-GenN-2012-17 – General Note 17 Issue 2 Standard Rules

LAPD-IntR-GenN-2012-18 – General Note 18 Providing Annuities Retirement Employment

LAPD-IntR-GenN-2012-19 – General Note 18A Providing Annuities Retirement Employment

LAPD-IntR-GenN-2012-21 – General Note 20 Lump sum benefits to former members

LAPD-IntR-GenN-2012-23 – General Note 22 Paragraph (c) benefit funds

LAPD-IntR-GenN-2012-28 – General Note 30 Housing Loans

LAPD-IntR-GenN-2012-31 – General Note 33 Divorce Awards

LAPD-IntR-GenN-Arc-2014-01 – General Note 17 Issue 1 Withdrawn

LAPD-IntR-GenN-Arc-2014-02 – General Note 15 Issue 1 Withdrawn

LAPD-IntR-GenN-Arc-2014-03 – General Note 14 Issue 1 Withdrawn

LAPD-IntR-GenN-Arc-2014-04 – General Note 10 Withdrawn

LAPD-IntR-GenN-Arc-2014-05 – General Note 7 Withdrawn

LAPD-IntR-GenN-Arc-2014-06 – General Note 16 Issue 1 Withdrawn

LAPD-IntR-GenN-Arc-2014-07 – General Note 3 of 1995 Archived

LAPD-IntR-GenN-Arc-2014-08 – Addendum A to General Note 3 of 1995 Archived

LAPD-IntR-GenN-Arc-2014-09 – General Note 5 of 1995 Archived

LAPD-IntR-GenN-Arc-2014-10 – Addendum A to General Note 5 of 1995 Archived

LAPD-IntR-GenN-Arc-2014-11 – General Note 6 of 1995 Archived

LAPD-IntR-GenN-Arc-2014-12 – Addendum A to General Note 6 of 1995 Archived

LAPD-IntR-GenN-Arc-2014-13 – General Note 8 of 1995 Archived

LAPD-IntR-GenN-Arc-2014-14 – General Note 18 of 1996 Archived

LAPD-IntR-GenN-Arc-2014-15 – General Note 24 of 2000 Archived

LAPD-IntR-GenN-Arc-2015-01 – General Note 19 of 1997 Archived

LAPD-IntR-GenN-Arc-2015-02 – General Note 18A of 1996 Archived

LAPD-IntR-GenN-Arc-2015-03 – General Note 11 of 1995 Archived

LAPD-IntR-GenN-Arc-2016-01 – General Note 37 of 2008 Archived 1 March 2016

LAPD-IntR-GenN-Arc-2016-02 – General Note 32 Archived 7 March 2016

LAPD-IntR-GenN-Arc-2016-03 – Addendum A General Note 16 Commutation Small Annuities archived 17 May 2016

LAPD-IntR-GenN-Arc-2016-04 – Addendum B General Note 16 Commutation Small Annuities Archived 17 May 2016

LAPD-IntR-GenN-Arc-2016-05 – Addendum C General Note 16 Commutation Small Annuities archived 17 May 2016

LAPD-IntR-GenN-Arc-2018-01 – General Note 35 Unclaimed Benefits 8 April 2004

LAPD-IntR-GenN-Arc-2020-01 – General Note 29 Apportionment Surplus Minimum Benefit Requirements archived 3 March 2020

LAPD-IntR-GenN-Arc-2020-02 – Addendum A GN 29 Apportionment Surplus Minimum Benefit Requirements archived 3 March 2020

LAPD-IntR-GenN-Arc-2020-03 – General Note 22 Paragraph (c) benefit funds 7 December 1999

LAPD-IntR-IN-2012-01 – Provisional Tax Estimates

LAPD-IntR-IN-2012-02-Arc-01 – IN2 Issue 1 Archived on 28 August 2008

LAPD-IntR-IN-2012-02-Arc-02 – IN2 Issue 2 Archived on 17 March 2009

LAPD-IntR-IN-2012-03 – Resident definition natural person ordinarily resident

LAPD-IntR-IN-2012-04 – Resident definition natural person physical presence

LAPD-IntR-IN-2012-04-Arc-03 – IN4 Issue 1 Archived on 28 August 2002

LAPD-IntR-IN-2012-04-Arc-04 – IN4 Issue 2 Archived on 8 February 2006

LAPD-IntR-IN-2012-04-Arc-70 – IN4 Issue 3 Archived on 12 March 2014

LAPD-IntR-IN-2012-05-Arc-05 – IN5 Issue 1 Archived on 23 January 2006

LAPD-IntR-IN-2012-06 – IN 6 Resident – Place of effective management (companies)

LAPD-IntR-IN-2012-07 – Restraint Trade Payments

LAPD-IntR-IN-2012-08 – Insolvent Estates

LAPD-IntR-IN-2012-08-Arc-06 – IN8 Issue 1 Archived on 26 March 2002

LAPD-IntR-IN-2012-08-Arc-07 – IN8 Issue 2 Archived on 28 August 2013

LAPD-IntR-IN-2012-09 – Small Business Corporations

LAPD-IntR-IN-2012-09-Arc-08 – IN9 Issue 1 Archived on 29 March 2004

LAPD-IntR-IN-2012-09-Arc-09 – IN9 Issue 2 Archived on 13 January 2006

LAPD-IntR-IN-2012-09-Arc-10 – IN9 Issue 3 Archived on 19 February 2007

LAPD-IntR-IN-2012-09-Arc-11 – IN9 Issue 4 Archived on 14 October 2009

LAPD-IntR-IN-2012-10 – Skills development levy exemption – public benefit organisations

LAPD-IntR-IN-2012-10-Arc-86 – IN10 Issue 1 Archived on 18 August 2015

LAPD-IntR-IN-2012-11 – Trading Stock Assets not used

LAPD-IntR-IN-2012-11-Arc-65 – IN11 Issue 1 Archived on 5 February 2014

LAPD-IntR-IN-2012-11-Arc-81 – IN11 Issue 2 Archived on 11 February 2015

LAPD-IntR-IN-2012-13 – Deductions Limitations Employees Office Holders

LAPD-IntR-IN-2012-13-Arc-12 – IN13 Issue 1 Archived on 30 March 2005

LAPD-IntR-IN-2012-13-Arc-13 – IN13 Issue 2 Archived on 15 March 2011

LAPD-IntR-IN-2012-14 – Allowances Advances Reimbursements

LAPD-IntR-IN-2012-14-Arc-14 – IN14 Issue 1 Archived on 8 January 2008

LAPD-IntR-IN-2012-14-Arc-15 – IN14 Issue 2 Archived on 20 March 2013

LAPD-IntR-IN-2012-15 – Late Objection Exercise Discretion

LAPD-IntR-IN-2012-15-Arc-16 – IN15 Issue 1 Archived on 8 November 2004

LAPD-IntR-IN-2012-15-Arc-17 – IN15 Issue 2 Archived on 10 July 2013

LAPD-IntR-IN-2012-15-Arc-77 – IN15 Issue 3 Archived on 20 November 2014

LAPD-IntR-IN-2012-16 – Exemption Foreign Employment Income

LAPD-IntR-IN-2012-17 – Employees Tax Independent Contractors

LAPD-IntR-IN-2012-17-Arc-18 – IN17 Issue 1 Archived on 9 November 2008

LAPD-IntR-IN-2012-17-Arc-19 – IN17 Issue 2 Archived on 31 March 2010

LAPD-IntR-IN-2012-18 – Rebate Deduction Foreign Taxes Income

LAPD-IntR-IN-2012-18-Arc-20 – IN18 Issue 1 Archived on 31 March 2009

LAPD-IntR-IN-2012-18-Arc-83 – IN18 Issue 2 Archived on 26 June 2015

LAPD-IntR-IN-2012-19 – Year Assessment Accounts Accepted Other Than Last Day February

LAPD-IntR-IN-2012-19-Arc-21 – IN19 Issue 1 Archived on 18 January 2006

LAPD-IntR-IN-2012-19-Arc-60 – IN19 Issue 2 Archived on 9 October 2013

LAPD-IntR-IN-2012-20 – Additional Deduction Learnership Allowance

LAPD-IntR-IN-2012-20-Arc-22 – IN20 Issue 1 Archived on 30 March 2007

LAPD-IntR-IN-2012-20-Arc-23 – IN20 Issue 2 Archived on 28 January 2010

LAPD-IntR-IN-2012-20-Arc-24 – IN20 Issue 3 Archived on 10 June 2011

LAPD-IntR-IN-2012-20-Arc-80 – IN20 Issue 4 Archived on 30 January 2015

LAPD-IntR-IN-2012-21 – Applicability Regional Establishment Levy Dividends Holding Company

LAPD-IntR-IN-2012-22 – Transfer duty exemption – Public Benefit Organisations and Institutions, Boards or Bodies

LAPD-IntR-IN-2012-22-Arc-25 – IN22 Issue 1 Archived on 9 December 2008

LAPD-IntR-IN-2012-22-Arc-87 – IN22 Issue 2 Archived on 22 September 2015

LAPD-IntR-IN-2012-23-Arc-26 – IN23 Issue 1 Withdrawn on 1 October 2012

LAPD-IntR-IN-2012-24 – PBO Trading Rules Partial Taxation Trading Receipts

LAPD-IntR-IN-2012-24-Arc-27 – IN24 Issue 1 Archived on 31 August 2007

LAPD-IntR-IN-2012-24-Arc-61 – IN24 Issue 2 Archived on 4 February 2014

LAPD-IntR-IN-2012-25 – Resident Natural Person Application Physical Presence

LAPD-IntR-IN-2012-25-Arc-28 – IN25 Issue 1 Archived on 8 February 2006

LAPD-IntR-IN-2012-25-Arc-71 – IN25 Issue 2 Archived on 12 March 2014

LAPD-IntR-IN-2012-26 – Taxation CCMA Labour Court Awards Employees

LAPD-IntR-IN-2012-27 – Personal Liability Employers Representative Employers Shareholders Directors

LAPD-IntR-IN-2012-28 – Home Office Expenses Deductions

LAPD-IntR-IN-2012-28-Arc-30 – IN28 Issue 1 Archived on 15 March 2011

LAPD-IntR-IN-2012-29 – Farming Operations Equalised Tax Rates

LAPD-IntR-IN-2012-29-Arc-31 – IN29 Issue 1 Archived on 19 February 2013

LAPD-IntR-IN-2012-30 – Documentary Proof Movable Goods Consignment Address Export Country

LAPD-IntR-IN-2012-30-Arc-32 – IN30 Issue 1 Archived on 15 March 2006

LAPD-IntR-IN-2012-30-Arc-32 – IN30 Issue 1 Archived on 15 March 2006

LAPD-IntR-IN-2012-30-Arc-74 – IN30 Issue 2 Archived on 5 May 2014

LAPD-IntR-IN-2012-31 – Documentary Proof Zero Rating Goods Services

LAPD-IntR-IN-2012-31-Arc-33 – IN31 Issue 1 Archived on 30 March 2012

LAPD-IntR-IN-2012-31-Arc-34 – IN31 Issue 2 Archived on 22 March 2013

LAPD-IntR-IN-2012-32-Arc-35 – IN32 Issue 1 Withdrawn on 1 April 2007

LAPD-IntR-IN-2012-33 – Assessed Losses Companies Trade Income Requirements

LAPD-IntR-IN-2012-33-Arc-36 – IN33 Issue 1 Archived on 30 June 2010

LAPD-IntR-IN-2012-33-Arc-62 – IN33 Issue 2 Archived on 4 February 2014

LAPD-IntR-IN-2012-33-Arc-75 – IN33 Issue 3 Archived on 22 July 2014

LAPD-IntR-IN-2012-34 – Exemption Remuneration Officer Crew Member Ship

LAPD-IntR-IN-2012-35 – Employees Tax Personal Service Providers Labour Brokers

LAPD-IntR-IN-2012-35-Arc-37 – IN35 Issue 1 Archived on 11 December 2007

LAPD-IntR-IN-2012-35-Arc-38 – IN35 Issue 2 Archived on 31 March 2010

LAPD-IntR-IN-2012-36-Arc-39 – IN36 Issue 1 Withdrawn on 8 February 2013

LAPD-IntR-IN-2012-37-Arc-40 – IN37 Issue 1 Withdrawn on 8 February 2013

LAPD-IntR-IN-2012-38-Arc-41 – IN38 Issue 1 Withdrawn on 8 February 2013

LAPD-IntR-IN-2012-39 – VAT Treatment Public Authorities Grants Transfer Payments

LAPD-IntR-IN-2012-39-Arc-42 – IN39 Issue 1 Archived on 8 February 2013

LAPD-IntR-IN-2012-40 – VAT Treatment Goods Services CCA IDZ

LAPD-IntR-IN-2012-40-Arc-43 – IN40 Issue 1 Archived on 30 March 2012

LAPD-IntR-IN-2012-41 – Application VAT Gambling Industry

LAPD-IntR-IN-2012-41-Arc-44 – IN41 Issue 1 Archived on 31 March 2008

LAPD-IntR-IN-2012-41-Arc-73 – IN41 Issue 2 Archived on 31 March 2014

LAPD-IntR-IN-2012-42 – Supply Goods Services Travel Tourism Industry

LAPD-IntR-IN-2012-43 – Circumstances Disposal Shares Capital Nature Amounts

LAPD-IntR-IN-2012-43-Arc-45 – IN43 Issue 1 Archived on 31 August 2010

LAPD-IntR-IN-2012-43-Arc-46 – IN43 Issue 2 Archived on 30 September 2011

LAPD-IntR-IN-2012-43-Arc-47 – IN43 Issue 3 Archived on 6 June 2012

LAPD-IntR-IN-2012-43-Arc-69 – IN43 Issue 4 Archived on 17 February 2014

LAPD-IntR-IN-2012-44 – PBO CGT

LAPD-IntR-IN-2012-44-Arc-63 – IN44 Issue 1 Archived on 4 February 2014

LAPD-IntR-IN-2012-45 – Deduction Security Expenditure

LAPD-IntR-IN-2012-45-Arc-78 – IN45 Issue 1 Archived on 10 December 2014

LAPD-IntR-IN-2012-46-Arc-48 – IN46 Issue 1 Archived on 18 February 2009

LAPD-IntR-IN-2012-46-Arc-49 – IN46 Issue 2 Archived on 7 December 2009

LAPD-IntR-IN-2012-46-Arc-50 – IN46 Issue 3 Archived on 6 November 2012

LAPD-IntR-IN-2012-46-Arc-82 – IN46 Issue 4 Archived on 22 June 2015

LAPD-IntR-IN-2012-47 – Wear And Tear Depreciation Allowance

LAPD-IntR-IN-2012-47-Arc-51 – IN47 Issue 1 Archived on 11 November 2009

LAPD-IntR-IN-2012-47-Arc-52 – IN47 Notice of Modification Withdrawn on 11 November 2009

LAPD-IntR-IN-2012-47-Arc-53 – IN47 Issue 2 Archived on 2 November 2012

LAPD-IntR-IN-2012-48 – Instalment Credit Agreements Debtors Allowance

LAPD-IntR-IN-2012-48-Arc-79 – IN48 Issue 1 Archived on 19 December 2014

LAPD-IntR-IN-2012-49-Arc-54 – IN49 Issue 1 Archived on 13 March 2013

LAPD-IntR-IN-2012-50 – Deduction Scientific Technological Research Development

LAPD-IntR-IN-2012-51 – PreTrade Expenditure Losses

LAPD-IntR-IN-2012-51-Arc-64 – IN51 Issue 1 Archived on 4 February 2014

LAPD-IntR-IN-2012-51-Arc-76 – IN51 Issue 2 Archived on 22 July 2014

LAPD-IntR-IN-2012-52 – Approval to end Tax Periods

LAPD-IntR-IN-2012-52-Arc-55 – IN52 Issue 1 Archived on 30 April 2013

LAPD-IntR-IN-2012-52-Arc-55 – IN52 Issue 1 Archived on 30 April 2013

LAPD-IntR-IN-2012-52-Arc-68 – IN52 Issue 2 Archived on 10 April 2014

LAPD-IntR-IN-2012-53 – Limitation Allowances Lessors Affected Assets

LAPD-IntR-IN-2012-53-Arc-88 – IN53 Issue 1 Archived on 9 October 2015

LAPD-IntR-IN-2012-54 – Deductions Corrupt Activities Fines Penalties

LAPD-IntR-IN-2012-55 – Taxation Directors Employees Vesting Equity Instruments

LAPD-IntR-IN-2012-55-Arc-56 – IN55 Issue 1 Archived on 30 March 2013

LAPD-IntR-IN-2012-56 – Recipient Created Tax Invoices Credit Debit Notes

LAPD-IntR-IN-2012-56-Arc-72 – IN56 Issue 1 Archived on 31 March 2014

LAPD-IntR-IN-2012-57 – Sale Enterprise Part Going Concern

LAPD-IntR-IN-2012-57 – Sale Enterprise Part Going Concern

LAPD-IntR-IN-2012-58 – Brummeria Case Right Use Loan Capital Interest Free

LAPD-IntR-IN-2012-58-Arc-57 – IN58 Issue 1 Archived on 30 June 2010

LAPD-IntR-IN-2012-59 – Tax Implications Receipt Accrual Government Grants Scrapping Payments

LAPD-IntR-IN-2012-60 – Loss Disposal Depreciable Assets

LAPD-IntR-IN-2012-61 – Remission Interest

LAPD-IntR-IN-2012-62 – Broad Based Employee Share Plan

LAPD-IntR-IN-2012-63 – Rules Translation Amounts Foreign Currencies

LAPD-IntR-IN-2012-63-Arc-84 – IN63 Issue 1 Archived on 12 August 2015

LAPD-IntR-IN-2012-64 – Exemption Income Tax Bodies Corporate Share Block Companies

LAPD-IntR-IN-2012-64-Arc-58 – IN64 Issue 1 Archived on 6 November 2012

LAPD-IntR-IN-2012-64-Arc-58 – IN64 Issue 1 Archived on 6 November 2012

LAPD-IntR-IN-2012-64-Arc-85 – IN64 Issue 2 Archived on 17 August 2015

LAPD-IntR-IN-2012-65 – Trading Stock Inclusion Distributed Disposed

LAPD-IntR-IN-2012-65-Arc-66 – IN65 Issue 1 Archived on 5 February 2014

LAPD-IntR-IN-2012-66 – Scolarships Bursaries

LAPD-IntR-IN-2012-67 – IN67 Connected Persons

LAPD-IntR-IN-2012-67-Arc-67 – IN67 Issue 1 Archived on 14 February 2014

LAPD-IntR-IN-2012-68-Arc-59 – IN68 Issue 1 Archived on 7 February 2013

LAPD-IntR-IN-2013 – Register of all Interpretation Notes

LAPD-IntR-IN-2013-01 – IN68 Provisions Tax Administration Act Not Commenced

LAPD-IntR-IN-2013-02 – IN69 Game Farming

LAPD-IntR-IN-2013-02 – IN69 Game Farming

LAPD-IntR-IN-2013-03 – IN70 Supplies made for no consideration

LAPD-IntR-IN-2013-04 – IN71 Long Service Awards

LAPD-IntR-IN-2013-05 – IN72 Right of Use Motor Vehicle

LAPD-IntR-IN-2013-06 – IN73 Tax Implications of Rental Income from Tank Containers

LAPD-IntR-IN-2013-07 – IN74 Deduction and Recoupment of Expenditure on Repairs

LAPD-IntR-IN-2013-08 – IN75 Exclusion of Certain Companies and Shares from Group of Companies s41

LAPD-IntR-IN-2013-08-Arc-01 – IN75 Issue 1 Archived on 22 September 2014

LAPD-IntR-IN-2014-01 – IN76 Tax Treatment of Tips for Recipients Employers Patrons

LAPD-IntR-IN-2014-02 – IN77 Taxable Benefit Employer Provided Telephone or Computer Equipment

LAPD-IntR-IN-2014-03 – IN78 Allowance for Future Expenditure on Contracts

LAPD-IntR-IN-2014-04 – IN79 Produce held by Nursery Operators

LAPD-IntR-IN-2014-04 – IN79 Produce held by Nursery Operators

LAPD-IntR-IN-2014-05 – IN80 Income Tax Treatment of Stolen Money

LAPD-IntR-IN-2015-01 – IN81 Supply of Goods and Services by Professional Hunters and Taxidermists to NonResidents

LAPD-IntR-IN-2015-01 – IN81 Supply of Goods and Services by Professional Hunters and Taxidermists to NonResidents

LAPD-IntR-IN-2015-01-Arc-01 – IN81 Issue 1 Archived on 9 April 2015

LAPD-IntR-IN-2015-02 – IN82 Input tax on motor cars

LAPD-IntR-IN-2015-03 – IN83 The application of sections 20(7) and 21(5)

LAPD-IntR-IN-2015-03 – IN83 The application of sections 20(7) and 21(5)

LAPD-IntR-IN-2015-03-Arc-02 – IN83 Issue 1 Archived on 9 April 2015

LAPD-IntR-IN-2015-03-Arc-03 – IN20 Issue 5 Archived on 27 November 2015

LAPD-IntR-IN-2015-03-Arc-04 – IN73 Archived on 14 December 2015

LAPD-IntR-IN-2015-03-Arc-05 – IN74 Archived on 14 December 2015

LAPD-IntR-IN-2015-04 – IN84 The value-added tax treatment of bets

LAPD-IntR-IN-2015-05 – IN85 Master Currency case and zero-rating of supplies made to non-residents

LAPD-IntR-IN-2015-06 – IN86 Additional investment and training allowances for industrial policy projects

LAPD-IntR-IN-2016-01 – IN87 Headquarter companies

LAPD-IntR-IN-2016-01-Arc-01 – IN2 Archived on 11 February 2016

LAPD-IntR-IN-2016-02 – IN88 Tax deduction for amounts refunded

LAPD-IntR-IN-2016-02-Arc-02 – IN19 Issue3 Archived on 15 February 2016

LAPD-IntR-IN-2016-03 – IN89 Maintenance orders and the tax-on-tax principle

LAPD-IntR-IN-2016-03-Arc-03 – IN31 Issue3 Documentary Proof Zero Rating Goods Services Archived 9 March 2016

LAPD-IntR-IN-2016-04 – IN90 Year of assessment of company – accounts accepted to date other than last day of financial year

LAPD-IntR-IN-2016-04-Arc-04 – IN40 Issue 2 – VAT Treatment Goods Services CCA IDZ

LAPD-IntR-IN-2016-05 – IN91 Reduction of debt

LAPD-IntR-IN-2016-05-Arc-05 – IN1 – Provisional Tax Estimates

LAPD-IntR-IN-2016-06 – IN92 Documentary Proof Prescribed by the Commissioner

LAPD-IntR-IN-2016-06-Arc-06 – IN49 – Documentary Proof Vendor’s Entitlement Input Tax or Deduction withdrawn 1 April 2016

LAPD-IntR-IN-2016-07 – IN93 The taxation of foreign dividends

LAPD-IntR-IN-2016-08 – IN94 Contingent liabilities assumed in the acquisition of a going concern

LAPD-IntR-IN-2016-09-Arc-07 – IN9 Issue5 Archived on 26 July 2016

LAPD-IntR-IN-2016-09-Arc-08 – IN42 Issue1 Archived on 12 December 2016

LAPD-IntR-IN-2017-01 – IN95 Deduction for energy-efficiency savings

LAPD-IntR-IN-2017-01-Arc-01 – IN54 Issue 1 Archived 25 January 2017

LAPD-IntR-IN-2017-01-Arc-02 – IN 16 Issue 1 Archived 2 February 2017

LAPD-IntR-IN-2017-01-Arc-03 – IN 34 Issue 1 Archived 2 February 2017

LAPD-IntR-IN-2017-02 – IN96 Exemption from income Tax – derived by a person as an officer or crew member

LAPD-IntR-IN-2017-03 – IN97 Taxation of REITs and controlled companies

LAPD-IntR-IN-2017-04-Arc-04 – IN11 Issue3 Trading Stock Assets not used 6 February 2017

LAPD-IntR-IN-2017-05-Arc-05 – IN65 Issue2 – Trading Stock Inclusion Distributed Disposed 6 February 2017

LAPD-IntR-IN-2017-06-Arc-06 – IN43 Issue 5 – Circumstances Disposal Shares Capital Nature Amounts Archived 16 February 2017

LAPD-IntR-IN-2017-07-Arc-07 – IN5 Issue 2 – Employees tax directors private companies ccs witdrawn 6 March 2017

LAPD-IntR-IN-2017-08-Arc-08 – IN39 Issue 2 – VAT Treatment Public Authorities Grants Transfer Payments Archived 29 03 2017

LAPD-IntR-IN-2017-09-Arc-09 – IN33 Issue 4 – Assessed Losses Companies Trade Income Requirements 5 May 2017

LAPD-IntR-IN-2017-10-Arc-10 – IN51 Issue 3 – PreTrade Expenditure Losses 5 May 2017

LAPD-IntR-IN-2017-11-Arc-11 – IN60 Issue 1 – Loss Disposal Depreciable Assets – Archived 29 September 2017

LAPD-IntR-IN-2017-12-Arc-12 – IN20 Issue 6 – Additional deduction for learnership agreements

LAPD-IntR-IN-2017-13-Arc-13 – IN69 Issue 1 – Game farming

LAPD-IntR-IN-2017-14-Arc-14 – IN79 Issue 1 – Produce held by nursery operators

LAPD-IntR-IN-2017-15-Arc-15 – IN67 Issue 2 – Connected persons

LAPD-IntR-IN-2017-16-Arc-16 – IN73 Issue 2 – Tax Implications of Rental Income from Tank Containers

LAPD-IntR-IN-2018-01 – IN98 PBOs – Provision of funds assets or other resources to association of persons

LAPD-IntR-IN-2018-01-Arc-01 – IN22 Issue 3 – Transfer Duty Exemption – Public Benefit Organisations and Statutory Bodies

LAPD-IntR-IN-2018-02 – IN99 Unclaimed benefits

LAPD-IntR-IN-2018-02-Arc-02 – IN86 Additional investment and training allowances for industrial policy projects

LAPD-IntR-IN-2018-03 – IN100 Meaning of ‘extracted’

LAPD-IntR-IN-2018-03-Arc-03 – IN24 PBO trading rules – partial taxation of trading receipts

LAPD-IntR-IN-2018-04 – IN101 Section 24I – Gains or losses on foreign exchange transactions

LAPD-IntR-IN-2018-04 – IN101 Section 24I – Gains or losses on foreign exchange transactions

LAPD-IntR-IN-2018-04-Arc-04 – IN48 Issue 2 – Instalment Credit Agreements Debtors Allowance

LAPD-IntR-IN-2018-05 – IN102 Classification of risk policy and once-off election to transfer policies issued before 2016

LAPD-IntR-IN-2018-05-Arc-05 – IN17 Issue 3 – Employees Tax Independent Contractors

LAPD-IntR-IN-2018-06 – IN103 The value-added tax treatment of supplies of international and ancillary transport services

LAPD-IntR-IN-2018-06-Arc-06 – IN35 Issue 3 – Employees Tax Personal Service Providers Labour Brokers

LAPD-IntR-IN-2018-07 – IN104 Exemption – Foreign pensions and transfers

LAPD-IntR-IN-2018-07-Arc-07 – IN3 – Resident definition natural person ordinarily resident

LAPD-IntR-IN-2018-08 – IN105 Deductions in respect of buildings used by hotelkeepers

LAPD-IntR-IN-2018-08-Arc-08 – IN9 (Issue 6) – Small Business Corporations

LAPD-IntR-IN-2018-09 – IN106 Deduction in respect of certain residential units

LAPD-IntR-IN-2018-09-Arc-09 – IN51 (Issue 4) – PreTrade Expenditure Losses

LAPD-IntR-IN-2018-10 – IN107 Deduction in respect of commercial buildings

LAPD-IntR-IN-2018-10-Arc-10 – IN04 (Issue 4) – Resident definition natural person physical presence

LAPD-IntR-IN-2018-11-Arc-11 – IN45 Issue 2 – Deduction Security Expenditure

LAPD-IntR-IN-2018-12-Arc-12 – IN6 – Resident Place Effective Management

LAPD-IntR-IN-2018-13-Arc-13 – IN10 (Issue 2) – Skills development levy exemption – Public benefit organisations

LAPD-IntR-IN-2018-14-Arc-14 – IN64 (Issue 3) – Exemption Income Tax Bodies Corporate Share Block Companies

LAPD-IntR-IN-2018-15-Arc-15 – IN87 (Issue 1) – Headquarter companies

LAPD-IntR-IN-2018-16-Arc-16 – IN15 (Issue 4) – Late Objection Exercise Discretion

LAPD-IntR-IN-2019-01 – IN108 Meaning of bulk in Schedule 2

LAPD-IntR-IN-2019-01-Arc-01 – IN95 – Deduction for energy-efficiency savings 24 02 2017

LAPD-IntR-IN-2019-02 – IN 109 Lease premiums

LAPD-IntR-IN-2019-02-Arc-02 – IN93 – The Taxation of Foreign Dividends

LAPD-IntR-IN-2019-03 – IN 110 Leasehold improvements

LAPD-IntR-IN-2019-03-Arc-03 – IN43 – Circumstances Disposal Shares Capital Nature Amounts 08 02 2019

LAPD-IntR-IN-2019-04 – IN 111 No-value provision in rendering of transport services by any employer

LAPD-IntR-IN-2019-04-Arc-04 – IN1 – Provisional Tax Estimates

LAPD-IntR-IN-2019-05 – IN 112 Section 18A – Audit certificate

LAPD-IntR-IN-2019-05-Arc-05 – IN17 – Employees Tax Independent Contractors

LAPD-IntR-IN-2019-06-Arc-06 – IN14 – Allowances Advances Reimbursements

LAPD-IntR-IN-2019-07-Arc-07 – IN99 Unclaimed benefits

LAPD-IntR-IN-2020-01 – IN 113 Apportionment of surplus and minimum benefit requirements – Pension Funds Second Amendment Act

LAPD-IntR-IN-2020-01-Arc-01 – IN67 (Issue 3) – Connected Persons 28 01 2020

LAPD-IntR-IN-2020-02-Arc-02- IN 16 (Issue 2) – Exemption Foreign Employment Income 2 February 2017

LAPD-IntR-IN-2020-03-Arc-03 – IN 75 (Issue 2) – Exclusion of certain companies from a group of companies 11 02 2020

LAPD-IntR-IN-2020-04-Arc-04 – IN 44 (Issue 2) – PBO CGT 4 February 2014

LAPD-IntR-IN-2020-05-Arc-05 – IN 53 (Issue 2) – Limitation Allowances Lessors Affected Assets 9 October 2015

LAPD-IntR-IN-2020-06-Arc-06 – IN 47 (Issue 3) – Wear and tear or depreciation allowance 2 November 2012

LAPD-IntR-IN-2020-07-Arc-07 – IN99 (Issue 2) – Unclaimed benefits 11 October 2019

LAPD-IntR-IN-ARC-2020-08 – IN87 (Issue 2) Headquarter companies 28 November 2018

LAPD-IntR-IN-ARC-2020-09 – IN18 (Issue 3) Rebate Deduction Foreign Taxes Income 26 June 2015

LAPD-IntR-PrN-2012-01 – Retirement Fund Practice Note 1 of 2012

LAPD-IntR-PrN-2012-07 – Retirement Fund Practice Note 1 of 1995

LAPD-IntR-PrN-2012-09 – Income Tax Practice Note 5 of 1999

LAPD-IntR-PrN-2012-11 – Income Tax Practice Note 7 of 1999

LAPD-IntR-PrN-2012-12 – Addendum to Income Tax Practice Note 7 of 1999

LAPD-IntR-PrN-2012-15 – Income Tax Practice Note 36 of 1995

LAPD-IntR-PrN-2012-16 – Income Tax Practice Note 37 of 1995

LAPD-IntR-PrN-2012-17 – Income Tax Practice Note 42 of 1995

LAPD-IntR-PrN-2012-19 – Income Tax Practice Note 22 of 1994

LAPD-IntR-PrN-2012-21 – Income Tax Practice Note 31 of 1994

LAPD-IntR-PrN-2012-23 – Income Tax Practice Note 35 of 1994

LAPD-IntR-PrN-2012-24 – Income Tax Practice Note 5 of 1987

LAPD-IntR-PrN-2012-25 – Income Tax Practice Note 4 of 1985

LAPD-IntR-PrN-2012-29 – VAT Practice Note 4 of 1991

LAPD-IntR-PrN-2012-30 – VAT Practice Note 7 of 1991

LAPD-IntR-PrN-2012-35 – Notice Withdrawal Practice Notes 16 July 2004

LAPD-IntR-PrN-2012-36 – Notice Withdrawal Practice Notes 1 February 2010

LAPD-IntR-PrN-2012-37 – Notice Withdrawal Practice Notes 1 January 2012

LAPD-IntR-PrN-2012-38 – Notice Withdrawal Practice Notes 1 March 2012

LAPD-IntR-PrN-2016-01 – Notice of Withdrawal VAT Practice Notes – 1 April 2016

LAPD-IntR-PrN-Arc-2014-01 – VAT Practice Note 1 of 1991 withdrawn 1 Feb 2010

LAPD-IntR-PrN-Arc-2014-02 – VAT Practice Note 1 of 1996 withdrawn 1 Feb 2010

LAPD-IntR-PrN-Arc-2014-03 – VAT Practice Note 2 of 1998 withdrawn 1 April 2005

LAPD-IntR-PrN-Arc-2014-04 – VAT Practice Note 5 of 1991 withdrawn 14 December 2009

LAPD-IntR-PrN-Arc-2014-05 – VAT Practice Note 14 of 1995 withdrawn 31 March 2010

LAPD-IntR-PrN-Arc-2014-06 – VAT Practice Note 15 of 1995 withdrawn 1 February 2010

LAPD-IntR-PrN-Arc-2014-07 – VAT Practice Notes 8 and 9 withdrawn 13 November 1992

LAPD-IntR-PrN-Arc-2014-08 – VAT Notice 2761 GG 19471 withdrawing N397 GG 13949 on 13 November 1998

LAPD-IntR-PrN-Arc-2014-09 – VAT Practice Note 1 of 1998 withdrawn 13 November 1998

LAPD-IntR-PrN-Arc-2014-10 – Retirement Fund Practice Note RF 1 of 98 withdrawn

LAPD-IntR-PrN-Arc-2014-11 – Addendum A to Practice Note RF 1 of 98 withdrawn

LAPD-IntR-PrN-Arc-2014-12 – Addendum B to Practice Note RF 1 of 98 withdrawn

LAPD-IntR-PrN-Arc-2014-13 – Retirement Fund Practice Note RF 1 of 96 withdrawn

LAPD-IntR-PrN-Arc-2014-14 – Retirement Fund Practice Note RF 1 of 2011 withdrawn

LAPD-IntR-PrN-Arc-2014-15 – Addendum A to Practice Note RF 1 of 1996 withdrawn

LAPD-IntR-PrN-Arc-2014-16 – Addendum B to Practice Note RF 1 of 1996 withdrawn

LAPD-IntR-PrN-Arc-2014-17 – Income Tax Practice Note 8 of 2001 withdrawn

LAPD-IntR-PrN-Arc-2014-18 – Income Tax Practice Note 6 of 1999 withdrawn

LAPD-IntR-PrN-Arc-2014-19 – Income Tax Practice Note 8 of 1988 withdrawn

LAPD-IntR-PrN-Arc-2014-20 – Income Tax Practice Note 16 of 1993 withdrawn

LAPD-IntR-PrN-Arc-2014-21 – Income Tax Practice Note 32 of 1994 withdrawn

LAPD-IntR-PrN-Arc-2015-01 – VAT Practice Note 2 of 1991 withdrawn 9 April 2015

LAPD-IntR-PrN-Arc-2015-02 – VAT Practice Note 13 of 1991 withdrawn 9 April 2015

LAPD-IntR-PrN-Arc-2015-04 – Income Tax Practice Note 43 of 1995 withdrawn 18 August 2015

LAPD-IntR-PrN-Arc-2015-05 – Income Tax Practice Note 23 of 1994 withdrawn 18 August 2015

LAPD-IntR-PrN-Arc-2015-06 – Income Tax Practice Note 1 of 1996 withdrawn 18 August 2015

LAPD-IntR-PrN-Arc-2016-01-Arc-01 – VAT Practice Note 1 of 2001 withdrawn 1 April 2016

LAPD-IntR-PrN-Arc-2016-02-Arc-02 – VAT Practice Note 3 of 1991 withdrawn 1 April 2016

LAPD-IntR-PrN-Arc-2016-03-Arc-03 – VAT Practice Note 4 of 1991 withdrawn 1 April 2016

LAPD-IntR-PrN-Arc-2016-04-Arc-04 – VAT Practice Note 10 of 1991 withdrawn 1 April 2016

LAPD-IntR-PrN-Arc-2016-05-Arc-05 – VAT Practice Note 11 of 1992 withdrawn 1 April 2016

LAPD-IntR-PrN-Arc-2016-06-Arc-06 – VAT Practice Note 12 of 1993 withdrawn 1 April 2016

LAPD-IntR-PrN-Arc-2016-07-Arc-07 – payment of annuities in arrear withdrawn 7 June 2016

LAPD-IntR-PrN-Arc-2018-01-Arc-01 – Income Tax Practice Note 4 of 1999 withdrawn 4 July 2018

LAPD-IntR-PrN-Arc-2019-01-Arc-01 – Income Tax Practice Note 2 of 1996 withdrawn 5 August 2019 with effect from 1 April 2012

LAPD-IntR-R-BGR-2016-02 – BGR31 Interest on late payment of benefits

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