Overview
2235.This Part contains the rules relating to miscellaneous income. It consists of income that is charged under Schedule D Cases III, IV, V and VI and non-schedular charges in the source legislation.
2236.There is a separate Chapter for each category of income arranged as follows:
receipts from intellectual property (Chapter 2);
films and sound recordings: non-trade businesses (Chapter 3);
certain telecommunication rights: non-trading income (Chapter 4);
settlements: amounts treated as income of settlor (Chapter 5);
beneficiaries’ income from estates in administration (Chapter 6);
annual payments not otherwise charged (Chapter 7); and
income not otherwise charged (Chapter 8).