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Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Part 4 Savings and investment income

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Chapter 1 Introduction
Chapter 2 Interest
Chapter 2A Disguised interest
Chapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
Chapter 4 Dividends from non-UK resident companies
Chapter 5 Stock dividends from UK resident companies
Chapter 6 Release of loan to participator in close company
Chapter 7 Purchased life annuity payments
Chapter 8 Profits from deeply discounted securities
Chapter 9 Gains from contracts for life insurance etc.
Chapter 10 ...
Chapter 11 Transactions in deposits
Chapter 12 Disposals of futures and options involving guaranteed returns
Chapter 13 Sales of foreign dividend coupons

Income Tax (Trading and Other Income) Act 2005
Part 4 Savings and investment income

Part 4 Savings and investment income

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Interest
Chapter 2A Disguised interest
Chapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
Chapter 4 Dividends from non-UK resident companies
Chapter 5 Stock dividends from UK resident companies
Chapter 6 Release of loan to participator in close company
Chapter 7 Purchased life annuity payments
Chapter 8 Profits from deeply discounted securities
Chapter 9 Gains from contracts for life insurance etc.
Chapter 10 ...
Chapter 11 Transactions in deposits
Chapter 12 Disposals of futures and options involving guaranteed returns
Chapter 13 Sales of foreign dividend coupons