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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 6 Income from FOTRA securities

  • Section 713 Introduction: securities free of tax to residents abroad (“FOTRA securities”)
  • Section 714 Exemption of profits from FOTRA securities
  • Section 715 Interest from FOTRA securities held on trust
  • Section 716 Restriction on deductions etc. relating to FOTRA securities
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Part 6 Exempt income

Chapter 6 Income from FOTRA securities

From legislation.gov.uk

Contents

  1. Section 713 Introduction: securities free of tax to residents abroad (“FOTRA securities”)
  2. Section 714 Exemption of profits from FOTRA securities
  3. Section 715 Interest from FOTRA securities held on trust
  4. Section 716 Restriction on deductions etc. relating to FOTRA securities
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