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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 11 Transactions in deposits

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Section 551 Charge to tax on profits from disposal of deposit rights
Section 552 Meaning of “deposit rights”
Section 553 Income charged
Section 554 Person liable

Part 4 Savings and investment income
Chapter 11 Transactions in deposits

Chapter 11 Transactions in deposits

From legislation.gov.uk

Contents

Section 551 Charge to tax on profits from disposal of deposit rights
Section 552 Meaning of “deposit rights”
Section 553 Income charged
Section 554 Person liable