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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 13 Sales of foreign dividend coupons

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Section 570 Charge to tax under Chapter 13
Section 571 Meaning of “foreign holdings” etc.
Section 572 Income charged
Section 573 Person liable

Chapter 13 · Sales of foreign dividend coupons
Meaning of “foreign holdings” etc.

Section 571 | Meaning of “foreign holdings” etc.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed