SolvedSection 424 | Income charged
From legislation.gov.uk
(1)Tax is charged under this Chapter on the full amount of the annuity payments arising in the tax year.
(2)Subsection (1) is subject to Part 8 (foreign income: special rules).
From legislation.gov.uk
(1)Tax is charged under this Chapter on the full amount of the annuity payments arising in the tax year.
(2)Subsection (1) is subject to Part 8 (foreign income: special rules).