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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 6 Income from FOTRA securities

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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

Part 6 Exempt income
Chapter 6 Income from FOTRA securities

Chapter 6 Income from FOTRA securities

From legislation.gov.uk

Contents

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