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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 2A Disguised interest

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Section 381A Charge to tax on disguised interest
Section 381B Income charged
Section 381C Person liable
Section 381D Avoidance of double taxation
Section 381E Exception for returns from certain shares

Part 4 Savings and investment income
Chapter 2A Disguised interest

Chapter 2A Disguised interest

From legislation.gov.uk

Contents

Section 381A Charge to tax on disguised interest
Section 381B Income charged
Section 381C Person liable
Section 381D Avoidance of double taxation
Section 381E Exception for returns from certain shares