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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 2A Disguised interest

  • 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
  1. Chapter 2A
  2. Income charged

Section 381B | Income charged

From legislation.gov.uk

Tax is charged under this Chapter on the full amount of the return, or any part of the return, arising in the tax year.

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