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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

Income Tax (Trading and Other Income) Act 2005
Chapter 13 · Sales of foreign dividend coupons

Section 572 | Income charged

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 4 Ch. 13 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(2)(b)

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