Income tax in the Netherlands Income tax in the Netherlands Income tax in the Netherlands (personal, rather than corporate) is regulated by the "Wet inkomstenbelasting 2001" (Income Tax Law, 2001). The fiscal year is the same as the calendar year. Before April 1 citizens have to report their income from the previous year. The system integrates the income tax with fees paid for the general old age pension system (AOW), the pension system for partners of deceased people (), and the national insurance system for special medical care (). There are three categories of income, each with their own tax rates. They are referred to
Horse racing in Great Britain betting shops. There are two main forms of horse racing in Great Britain. Collectively, the above racing is often referred to as racing "under rules", since there is another form of racing which is run on an altogether more informal and "ad hoc" basis, known as point-to-point racing. Point-to-point is a form of steeplechasing for amateur riders. All the above forms of the sport are run under the auspices of the governing and regulatory body for horse racing in Great Britain, the British Horseracing Authority. with the exception of point-to-pointing which is administered by the Point-to-Point Authority with the BHA