Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Other income taxed as interest
  2. Interpretation of sections 376 and 377

Section 378 | Interpretation of sections 376 and 377

From legislation.gov.uk

In sections 376 and 377—

“approved personal pension scheme” has the same meaning as in Chapter 4 of Part 14 of ICTA (see section 630(1) of that Act),

“distribution” includes investment on behalf of a unit holder in respect of the holder's accumulation units,

“distribution accounts” means the accounts showing how the total amount available for distribution to unit holders is ascertained, and

“distribution period” means the period by reference to which that amount is ascertained.

PreviousNext
PrivacyTerms