O n 19 February 2013, the Treasury Minister presented the Budget 2013-14 to Tynwald. On the same date, the Income Tax Division of Treasury published the following Practice Notes, describing the Budget proposals:
| - | PN 180/13 on income tax and national insurance amendments; | |
| - | PN 181/13 on the introduction of a 10% corporate rate for retail business; and | |
| - | PN 182/13 on the extension of the Employer N… |