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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 13 Sales of foreign dividend coupons

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Section 570 Charge to tax under Chapter 13
Section 571 Meaning of “foreign holdings” etc.
Section 572 Income charged
Section 573 Person liable

Part 4 Savings and investment income
Chapter 13 Sales of foreign dividend coupons

Chapter 13 Sales of foreign dividend coupons

From legislation.gov.uk

Contents

Section 570 Charge to tax under Chapter 13
Section 571 Meaning of “foreign holdings” etc.
Section 572 Income charged
Section 573 Person liable