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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Other income taxed as interest

  • Section 372 Building society dividends
  • Section 373 Open-ended investment company interest distributions
  • Section 374 Date when interest payments under section 373 made
  • Section 375 Interpretation of sections 373 and 374
  • Section 376 Authorised unit trust interest distributions
  • Section 377 Date when interest payments under section 376 made
  • Section 378 Interpretation of sections 376 and 377
  • Section 378A Offshore fund distributions
  • Section 379 Payments by registered societies or certain co-operatives
  • Section 380 Funding bonds
  • Section 380A FSCS payments representing interest
  • Section 381 Discounts
  1. Chapter 2 Interest
  2. Crossheading Other income taxed as interest

Crossheading Other income taxed as interest

From legislation.gov.uk

Contents

  1. Section 372 Building society dividends
  2. Section 373 Open-ended investment company interest distributions
  3. Section 374 Date when interest payments under section 373 made
  4. Section 375 Interpretation of sections 373 and 374
  5. Section 376 Authorised unit trust interest distributions
  6. Section 377 Date when interest payments under section 376 made
  7. Section 378 Interpretation of sections 376 and 377
  8. Section 378A Offshore fund distributions
  9. Section 379 Payments by registered societies or certain co-operatives
  10. Section 380 Funding bonds
  11. Section 380A FSCS payments representing interest
  12. Section 381 Discounts
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