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Contents

Legislation

Finance Act 1996

Crossheading Investments

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Section 153 Foreign income dividends.
Section 154 FOTRA securities.
Section 155 Directions for payment without deduction of tax.
Section 156 Paying and collecting agents etc.
Section 157 Stock lending fees.
Section 158 Transfers on death under the accrued income scheme.
Section 159 Manufactured payments, repos, etc.
Section 160 Investments in housing.
Section 161 Venture capital trusts: control of companies etc.

Investments
Transfers on death under the accrued income scheme.

Section 158 | Transfers on death under the accrued income scheme.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 158 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)