Part 12: Other provisions

Apportionment of profits or losses to tax years before tax year 2005-06

351.     Clause 871 applies to various sources of income that are taxed under Schedule D Case VI in the source legislation. It rewrites section 72 of ICTA which allows the profits of a period of account to be apportioned.

352.     The basis of assessment for income taxed under Schedule D Case VI is the full amount of the profit arising in the tax year. This is reflected in the income charged clauses for each source of income to which clause 871 applies. If accounts are prepared for any of these sources it may be necessary to apportion the profits of accounts made up to a period other than the tax year to arrive at the figure of profit that arises in the tax year.

353.     Clause 883 provides that the Bill takes effect for income tax purposes for the tax year 2005-06. This paragraph provides that the rewritten legislation applies to a period of account that straddles 6 April 2005 even though tax years earlier than 2005-06 will be affected. This Bill includes a number of minor changes in the law. Without this paragraph it would be necessary for taxpayers to take account of those changes only for the tax year 2005-06.

354.     If the taxpayer does not want the new law to apply to a transaction that occurred before 6 April 2005 he or she can elect for the old legislation to continue to apply.

General deduction rules

355.     This paragraph reflects the fact that in certain clauses detailed rules have been provided for the calculation of amounts charged to tax but similar rules have not been spelled out at other places where those rules may apply. Those detailed rules in part reflect the interpretation of the source legislation in case law. This paragraph ensures that the absence of the provision of detailed rules at any point does not prejudice the continued application of existing rules for the meaning of words such as "the full amount of the income".

Schedule 3: Repeals and revocations

356.     This Schedule contains repeals and revocations of enactments including some spent enactments.

Schedule 4: Abbreviations and defined expressions

Part 1: Abbreviations of Acts

357.     Part 1 provides a list of abbreviations used in referring to other Acts.

Part 2: Index of expressions defined in this Act etc.

358.     Part 2 lists expressions defined in this Bill or in other Acts.

FINANCIAL EFFECTS OF THE BILL

359.     The Bill will not require any additions to previously planned expenditure. Revision of guidance for users and for staff will be undertaken as part and parcel of the process of improving such material and keeping it up to date in response to new legislation and other changes. The minor changes in the law in the Bill are expected to have negligible effect on tax revenues.

EFFECTS OF THE BILL ON PUBLIC SERVICE MANPOWER

360.     The Bill will not require any increase in the number of staff in the Inland Revenue or other departments.

SUMMARY OF THE REGULATORY IMPACT ASSESSMENT

361.     A regulatory impact assessment of the effects of the Bill is available at www.inlandrevenue.gov.uk/ria/index.htm or from Basil Rajamanie, Tax Law Rewrite Project, Inland Revenue, Room 826, Bush House, South West Wing, London WC2B 4RD (telephone 020-7438 7538).

362.     In summary the Bill is expected to benefit three groups of people: tax practitioners, taxpayers and the Inland Revenue. The benefits can broadly be summarised as follows:

• less time should have to be expended deciding what the law is, and fewer errors caused by misunderstanding of the law;

• there should be fewer issues on which time and money has to be spent getting specialist advice; and

• there should be fewer queries from clients to their advisers and from advisers or taxpayers to the Inland Revenue. In consequence there should be fewer discussions and disagreements with the Inland Revenue about the meaning of legislation and this should lead to less litigation.

363.     In addition:

• practitioners coming new to the legislation will find it easier to understand and learn; and

• greater ease of use for practitioners could result in lower costs both in the context of compliance and advice.

364.     There will be some one-off costs to business: there will be retraining costs for practitioners and commercial publishers, and software suppliers will need to update their products.

EUROPEAN CONVENTION ON HUMAN RIGHTS

365.     Section 19 of the Human Rights Act 1998 requires the Minister in charge of a Bill in either House of Parliament to make a statement, before second reading, about the compatibility of the provisions of the Bill with the Convention rights (as defined in section 1 of that Act). The Chancellor of the Exchequer has made the following statement:

In my view the provisions of the Income Tax (Trading and Other Income) Bill are compatible with the Convention rights.

366.     Taxation as a general subject might be argued to impinge on the protection of property, or as Article 1 of the Convention rights puts it ".. The peaceful enjoyment of .. possessions". Nevertheless, it is clear that the State is able to enforce laws to secure the payment of taxes. Moreover, decided cases suggest that national authorities have a wide margin of appreciation in taxation matters; a number of cases are relevant to this point, for example Wasa Liv Omsesidigt v Sweden (Application 13013/87) in which the ECHR said that

.. in the field of taxation it is for the national authorities to make the initial assessment of the aims and the means by which they are pursued. Accordingly, a margin of appreciation is left to them and it must be wider in this area than it is in many others.

367.     Against this general background, the provisions of the Bill have been the subject of careful consideration, under the following convention rights in particular:

• issues arising under Article 1 of the First Protocol;

• issues arising under Article 1 of the First Protocol, taken in conjunction with Article 14 of the Convention rights;

• issues arising under Article 6 of the Convention rights;

• issues arising under Article 8 of the Convention rights; and

• any general issues relating to retrospection.

368.     The conclusion is that the provisions of the Bill are compatible with Convention rights and that they strike a fair balance between the public interest in raising tax (and, in this Bill, restating tax law in a way that is clearer and easier to use), and the legitimate rights of the citizen.

COMMENCEMENT

The substantive provisions of the Bill will come into force on 6 April 2005. Clause 883 provides for it to have effect:

• for the purposes of income tax, for the year 2005-06 and subsequent tax years; and

• for the purposes of corporation tax for accounting periods ending after 5 April 2005.

ANNEX 1: MINOR CHANGES IN THE LAW MADE BY THE BILL

Schedule 1: Consequential amendments     1

Part 1: Income and Corporation Taxes Act 1988     1

Section 1A of ICTA     1

Section 9 of ICTA     1

Section 18 of ICTA     2

Section 20 of ICTA     4

Section 60 of ICTA     6

Section 71 of ICTA     7

Section 74 of ICTA     7

Section 82 of ICTA     8

Section 86 of ICTA     10

Section 89 of ICTA     10

Section 92 of ICTA     10

Section 113 of ICTA     10

Section 122 of ICTA     12

Section 333 of ICTA     12

Section 347A of ICTA     12

Section 349 of ICTA     13

Section 391 of ICTA     14

Section 392 of ICTA     14

Section 443 of ICTA     16

Sections 539 to 554 of ICTA     17

Sections 586 and 587 of ICTA     19

Sections 695 and 696 of ICTA     19

Section 817 of ICTA     20

Section 827A of ICTA     20

Section 833 of ICTA     21

Paragraph 7A of Schedule 22 to ICTA     21

Paragraph 5 of Schedule 30 to ICTA     21

Paragraph 18 of Schedule 30 to ICTA     22

Part 2: Other Enactments     22

Sections 9D, 12AE(2) and 31(3) of TMA     22

Section 148A Futures and options involving guaranteed returns     23

Section 148B Deemed disposals at a gain under section 564(4) of ITTOIA 2005     23

Section 148C Deemed disposals at a loss under section 564(4) of ITTOIA 2005     24

Section 151C Strips: manipulation of price: associated payment giving rise to loss     25

Section 254(1)(c) of TCGA     25

Section 171(2) of FA 1993     25

Section 325A Health and employment insurance payments     26

Section 360A Social security contributions     26

Section 575 of ITEPA     26

Section 613 of ITEPA     27

Section 631 of ITEPA     27

Section 635 of ITEPA     27

Section 644A Health and employment insurance payments     28

Section 646A Foreign pensions of consular employees     28

Section 679     28

Section 681A Foreign benefits of consular employees     28

Part 2: Changes in the law     29

Part 4: Property income     32

Part 5: Savings and investment income: general     33

Part 8: Miscellaneous income     48

Part 9: Exempt income     50

Part 11: Foreign income: special rules     51

Part 12: Other provisions     51

Schedule 3: Repeals and revocations     52

Schedule 4: Abbreviations and defined expressions     52

Part 1: Abbreviations of Acts     52

Part 2: Index of expressions defined in this Act etc.     52

Change 1: Income taxed as trade profits: omit the words "immediately derived from" in the identification of the foreign income to which the trade profit rules apply: clause 7     72

Change 2: Profits of mines, quarries and other concerns: clause 12     72

Change 3: Caravan sites where trade carried on: clause 20     73

Change 4: Surplus business accommodation : clause 21     74

Change 5: Rents in respect of wayleaves where associated with a trade: clauses 22 and 344     75

Change 6: Relationship between rules prohibiting deductions and rules allowing deductions: clauses 31 and 274     77

Change 7: Align rules for debts proving irrecoverable after trade deemed to have ceased with general rules for bad and doubtful debts: clause 35     78

Change 8: Unpaid remuneration of employees: payment made after return submitted but within 9 months of the end of the period of account: clauses 37 and 865     79

Change 9: Exceptions to the rule restricting deductions for business gifts: clause 47     80

Change 10: Car hire: release of debt after debtor has ceased trading: clause 48     81

Change 11: Car hire: hire agreements without option to purchase: clause 49     81

Change 12: Trade profits: exclusion of double relief for interest: final variation of claim: clause 52     82

Change 13: Deduction for tenant under taxed lease if land is outside the United Kingdom: clauses 60 and 64     82

Change 14: Requiring an apportionment to be just and reasonable: clauses 61, 65, 78, 93, 289, 294, 316, 471, 472, 645, 719 and 722     84

Change 15: Restrictions on expenses under clauses 61 and 292: clauses 64, 65, 293 and 294     86

Change 16: Clarification of position of employees seconded to charities: clause 70     88

Change 17: Retraining courses: deduction no longer dependent on employee's exemption: clause 74     89

Change 18: Redundancy payments: legislate the practice of allowing voluntary payments made in connection with a cessation: clause 79     90

Change 19: Devolution: clauses 80, 83, 110, 167, 207, 732, 755, 769, 879 and 880.     90

Change 20: Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits: clause 82     92

Change 21: Contributions to local enterprise organisations or urban regeneration companies: gifts of trading stock: charge any benefit by reference to periods of account: clauses 82 and 109     93

Change 22: Contributions to local enterprise organisations or urban regeneration companies, assets of mutual concerns, gifts of trading stock to charities etc, income charged on withdrawal of relief after source ceases: clauses 82, 104, 109 and 844     94

Change 23: Patent fees paid: clauses 89 and 90     95

Change 24: Payments to Export Credits Guarantee Department: clause 91     95

Change 25: Expenses connected with foreign trades: relax condition for family expenses: drop "functions" test: clause 92     95

Change 26: Expenses connected with foreign trades: Irish trades: clause 92     96

Change 27: Assets of mutual concerns: exclude distributions of capital gains from the charge to tax: clause 104     97

Change 28: Sums recovered under insurance policies, etc: clause 106     98

Change 29: Gifts of trading stock: drop the need for the gift to be plant and machinery in the hands of the educational establishment: clause 108     99

Change 30: Gifts of trading stock: gifts "for the purpose of" a charity etc: clause 108     99

Change 31: Gifts of trading stock: drop the need for a claim: clause 108     99

Change 32: Herd basis rules: meaning of "substantial part of herd": clause 113(6) and clause 120(7)     100

Change 33: Herd basis rules: sale of whole or substantial part of herd: clauses 119, 120 and 122     101

Change 34: Herd basis elections: time limit for making election: clause 124     102

Change 35: Herd basis elections: date from which effective: clause 124(7)     104

Change 36: Herd basis elections: 5 year gap in which no production herd kept: clause 125     104

Change 37: Herd basis elections: slaughter under disease control order: clause 126     105

Change 38: Tax treatment of sound recordings: clauses 130, 132 and 135     106

Change 39: Treatment of interest in production and acquisition expenditure on films and sound recordings: clause 130     107

Change 40: Allocation of expenditure to relevant periods: clauses 135, 137 and 138     108

Change 41: Allocation of expenditure to relevant periods: clauses 135 and 137     109

Change 42: Securities held as circulating capital: clause 150     110

Change 43: Ministers of religion: deductions to be allowed in calculating profits of profession or vocation: clause 159     111

Change 44: Ministers of religion: omission of section 332(3)(a) of ICTA: clause 159     112

Change 45: Ministers of religion: alter the deduction rule in section 332(3)(b) of ICTA so that it is applied without reference to an inspector: remove the special appeals mechanism: clause 159     112

Change 46: Combine pools payments rules: clauses 162 and 748     113

Change 47: Extend pools payments treatment to the 1995 reduction: clauses 162 and 748     114

Change 48: Waste disposal: site preparation expenditure: drop requirements to make claim and submit plans and documents: clause 165     114

Change 49: Valuation of trading stock: adopt the normal self-assessment time limit for an election by connected persons: clause 178     115

Change 50: Deductions for unremittable amounts: clauses 187 to 191     116

Change 51: Disclosure of know-how: restore an express definition of mineral deposits: clauses 192 and 583     117

Change 52: Basis periods etc: to allow any reasonable and consistent time basis for apportioning profits or for calculating deductible overlap profit: clauses 203, 220, 275 and 871     119

Change 53: Enterprise allowance: include in trade profits: clause 207     120

Change 54: Basis periods: treat accounts regularly prepared to dates near the end of the tax year as if prepared to 5 April subject to a taxpayer's opt out: clauses 208, 209 and 210     121

Change 55: Basis periods: to allow accounts prepared to a date near the end of the tax year to be treated as if prepared to 5 April: clauses 208, 209, 210 and 220     121

Change 56: Basis periods: to allow accounts regularly prepared to a particular day in the year to be treated as if prepared to a particular date: clauses 211, 212 and 213     122

Change 57: Overlap profit (calculating a deduction): to allow the taxpayer to disregard 29 February when there is a change of accounting date to a date late in the tax year: clause 220     123

Change 58: Averaging: foreign trades: clause 221     124

Change 59: Averaging: clause 221     124

Change 60: Averaging: clarify the rule that a claim cannot be made in commencement or cessation year: clause 222     125

Change 61: Averaging: time limit for a further claim: clause 225     126

Change 62: Adjustment income: how an election affects later years: clause 239     126

Change 63: Post-cessation receipts: design right: clause 253     127

Change 64: Post cessation receipts treated as UK relevant earnings for pension purposes: clause 256     128

Change 65: Statutory insolvency arrangement - Scotland: clause 259     128

Change 66: Priority of the charge on trade profits: the "Crown Option" and clauses 261, 366 and 575     129

Change 67: Territorial scope of charge to tax: land in Ireland: clause 269     131

Change 68: Sums payable instead of rent, or as consideration for the variation or waiver of a term of a lease, for periods of 50 years or less: clauses 276, 279 and 281     133

Change 69: Identifying the profits involved where an amount is to be taken into account as a receipt in calculating the profits of a property business: clauses 277, 279, 280, 281, 282, 284 and 285     135

Change 70: Lease premiums etc: no receipt in respect of sum payable for variation or waiver of term of lease if sum due to someone other than the landlord or a person connected with landlord: clause 281     137

Change 71: Applying the additional calculation rule to receipts in respect of sums payable for variation or waiver of term of lease: clauses 281, 287, 288, 289 and 294     138

Change 72: Receipts in respect of sales with right to reconveyance and sale and leaseback transactions: clauses 284 and 285     140

Change 73: Limiting the reductions in receipts under clause 288 and the deductions for expenses under clause 292: clauses 287, 288, 289, 290, 291, 292 and 295     141

Change 74: Deduction for expenditure on energy saving items: drop the requirement for a claim: clause 312     143

Change 75: Meaning of "relevant period" in sections 325 and 326: non-resident companies: clause 324     144

Change 76: Furnished holiday accommodation: permitted longer-term occupation: clause 325     145

Change 77: Furnished holiday accommodation: period over which lettings are averaged: clause 326     147

Change 78: Deduction of management expenses of owner of mineral rights: omission of condition that expenses are "necessarily" incurred: clause 339     148

Change 79: Distributions made by UK companies: clause 366     148

Change 80: Building society dividends: payment of dividends treated as interest: clause 372     149

Change 81: Industrial and provident society payments: clause 379     150

Change 82: Funding bonds: charge to tax as interest: clause 380 and Schedule 1     150

Change 83: Discounts: charge to tax as interest: clause 381     151

Change 84: Dividends etc from UK resident companies: tax credits etc where dividends etc received by companies who pay income tax: clauses 397, 399 and 400     152

Change 85: Stock dividends from UK resident companies: the net amount of stock dividends: clause 412     155

Change 86: Deeply discounted securities: deemed acquisitions at market value where deemed disposals on conversion of securities or transfer by personal representatives to legatees: clause 441     156

Change 87: Strips of government securities: acquisitions and disposals: clause 445     157

Change 88: Gains from contracts for life insurance etc: individuals who are not resident in the United Kingdom in the tax year not liable for tax: clauses 465 and 539     158

Change 89: Gains from contracts for life insurance etc: disregard of alteration of terms of old life insurance policies where insurer stops collecting premiums: clauses 488 and 489     159

Change 90: Gains from contracts for life insurance etc: allowing the deduction of gains previously charged on related policies to be made in calculating later gains: clause 491(5)     160

Change 91: Gains from contracts for life insurance etc: disregard of trivial inducement benefits: clause 497     161

Change 92: Gains from contracts for life insurance etc: removal of requirement for calculation under section 546(1) of ICTA to be made annually: clause 498     162

Change 93: Gains from contracts for life insurance etc: treating taking a capital sum under a contract for a life annuity as a surrender of a part of the rights under the contract for all purposes: clause 500     163

Change 94: Gains from contracts for life insurance etc: enactment of regulations about personal portfolio bonds in primary legislation: clauses 515 to 526     163

Change 95: Gains from contracts for life insurance etc: reductions for sums chargeable to tax apart from section 547(1) of ICTA: clause 527     165

Change 96: Gains from contracts for life insurance etc: reduction in gains where non-UK resident trustees hold policy: clause 529     165

Change 97: Gains from contracts for life insurance etc: clarification of entitlement to credit for income tax at the lower rate in the case of certain foreign life insurance policies: clause 531(5)     166

Change 98: Gains from contracts for life insurance etc: removal of requirement for claims for top slicing relief: clause 535(1)     168

Change 99: Gains from contracts for life insurance etc: definition of "insurance company": clause 545(1)     168

Change 100: Gains from contracts for life insurance etc: definition of "market value": clause 545(1)     169

Change 101: Disposals of futures and options involving guaranteed returns: foreign non-trading income: clause 555     170

Change 102: Guaranteed returns on futures and options: associated companies: clause 561     171

Change 103: Charge on income treated as arising from foreign holdings: foreign dividend coupons: clause 570     172

Change 104: Death of a seller of patent rights: time for serving notice: clauses 593 and 862     172

Change 105: Settlements: approved pension arrangements: clause 627 and Schedule 2     173

Change 106: Beneficiaries' income from estates in administration: set off of excess of allowable estate deductions in the final tax year of the administration period: beneficiaries with absolute interests : clause 660     174

Change 107: Beneficiaries' income from estates in administration: exclusion of income from specific dispositions and income from contingent interests from the aggregate income of the estate: clauses 664 and 666     175

Change 108: Beneficiaries' income from estates in administration: removal of the requirement for interest to be annual and a charge on residue to be deductible in calculating the residuary income of the estate: clause 666     176

Change 109: Beneficiaries' income from estates in administration: how reduction in share of residuary income of estate under section 697(2) and (3) of ICTA operates for successive absolute interests: clause 671     178

Change 110: Beneficiaries' income from estates in administration: requirement for apportionments where the parts of the residuary estate in which successive interests subsist do not wholly correspond: clause 676     179

Change 111: Beneficiaries' income from estates in administration: omission of section 695(6) of ICTA: clause 678     179

Change 112: Exempt income: savings certificates: unauthorised purchases involving multiple certificates: clauses 692(2) and 693(5)     180

Change 113: Exempt income: Ulster Savings Certificates: clause 693     181

Change 114: Individual investment plans: non-resident insurance companies: clauses 697 and 698(6)     182

Change 115: Exemptions: venture capital trust dividends: conditions for shares where share reorganisations have occurred: clause 712     183

Change 116: Interest from FOTRA securities held on trust: clause 715     184

Change 117: Exempt income: purchased life annuity payments: claim for exemption of capital element of purchased life annuity: clause 717(3)     185

Change 118: Exempt income: purchased life annuity payments: method of calculating exempt part of purchased life annuity: clause 719     186

Change 119: Exempt income: purchased life annuity payments: carry forward of excess exempt capital element in purchased life annuity payment: clause 719 and Schedule 2     187

Change 120: Exempt income: purchased life annuity payments: determining the age of the person during whose life a purchased life annuity is payable: clauses 720(4) and 721(4)     189

Change 121: Exempt income: personal injury damages: omission of statutory references and inclusion of damages for death: clauses 731 and 751 and Schedule 2     190

Change 122: Exempt income: personal injury damages: exemption of persons receiving payments on behalf of injured persons: clause 734     191

Change 123: Exempt income: health and employment insurance payments: extension to insurance against loss of office: clauses 736(2) and 737(2)(b)     192

Change 124: Exempt income: health and employment insurance payments: meaning of "the insured": clause 742     192

Change 125: Exempt income: interest on damages for personal injury: awards by foreign courts: clause 751(1)     193

Change 126: Interest under employees' share schemes: participants in the scheme: clause 752     194

Change 127: Interest under employees' share schemes: foreign source interest: clause 752     194

Change 128: Rent-a-room relief: income other than trading or property income: clauses 785, 786, 794 and 798.     195

Change 129: Rent-a-room relief: making the United Kingdom location condition explicit and a potential disqualification from the relief: clauses 785 and 786     196

Change 130: Rent-a-room relief: removing anomaly from qualifications for relief: clauses 788 and 795     197

Change 131: Foreign income: special rules: meaning of "relevant foreign income": treatment of certain payments made by industrial and provident societies arising from a source outside the UK: clause 830     197

Change 132: Foreign income: special rules: relevant foreign income charged on remittance basis: conditions for claim: clauses 831 and 857(1)     198

Change 133: Foreign income: special rules: relevant foreign income charged on remittance basis: amalgamation of rules for Schedule D Cases IV and V: clause 832     199

Change 134: Foreign income: special rules: relevant foreign income charged on remittance basis: allowable deductions under section 65(5)(b) of ICTA: clause 832     201

Change 135: Foreign income: special rules: relief for unremittable income and delayed remittances: conditions for granting relief: clauses 835 and 841     201

Change 136: Foreign income: special rules: delayed remittances: remittances in respect of which a claim may be made: clause 835     203

Change 137: Foreign income: special rules: deductions: omission of requirement for income not to be received in the United Kingdom: clause 838     203

Change 138: Foreign income: special rules: specifying deductions available: clause 838     204

Change 139: Pensions charged on the arising basis (sections 575, 613 and 635 of ITEPA): relief for arrears of foreign pensions: clause 840 and Part 11 of Schedule 2     205

Change 140: Foreign income: special rules: unremittable income: time limit for claims for relief: clause 842(5)     206

Change 141: Foreign income: special rules: unremittable income: withdrawal of relief: ECGD payments received: clause 843     207

Change 142: Relevant foreign income: unremittable income: appeals to the Special Commissioners: Chapter 4 of Part 8 and Part 11 of Schedule 2     209

Change 143: Partnerships: allocation of firm's profits between partners: clause 850     209

Change 144: Partnerships: carrying on by partner of notional business: clause 854     210

Change 145: Partnerships: resident partners and double taxation agreements: clause 858     211

Change 146: Exception of certain business gifts from the disallowance of expenditure on business entertainment and gifts in calculating the profits of non-trade and non-property businesses: clause 867     212

Change 147: General calculation rules: apportionment of profits: clause 871     213

Change 148: Definition of "caravan" given by clause 875 relevant to clauses 20, 266, 308, 787 and 809     213

Change 149: References to "the Inland Revenue": clause 878     215

Change 150: Definition of "houseboat" given by clause 878 relevant to clauses 787 and 809     217

Change 151: Definition of "personal representatives" and replacement of the expression "executors or administrators" with "personal representatives": clause 878     218

Change 152: Intellectual property receipts which are earned income for the purposes of the Income Tax Acts: Schedule 1 (section 833 of ICTA)     224

Change 153: Deduction for employers' national insurance contributions paid by an employee: Schedule 1     225

Change 154: Certain pension income from the Republic of Ireland: basis of calculation: Schedule 1(sections 575, 613, 631 and 635 of ITEPA)     226

Change 155: Employment-related annuities: taxable pension income: annuities arising in the Republic of Ireland: Schedule 1 (section 613 of ITEPA 2003)     227

Change 156: Post-cessation receipts: Part 3 of Schedule 2     229

Change 157: Gains from contracts for life insurance etc: time limit for policy holders previously not resident in the United Kingdom to vary policy or contract so it is not a personal portfolio bond: Part 7 of Schedule 2     231

Change 158: Redundant material - Table 1     232

Change 159: Case law - Table 2     235