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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Section 370

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Point in time view as at 07/04/2005.

Changes to legislation:

There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 370. Help about Changes to Legislation

370Income chargedU.K.
This section has no associated Explanatory Notes

(1)Tax is charged under this Chapter on the full amount of the interest arising in the tax year.

(2)Subsection (1) is subject to Part 8 (foreign income: special rules).

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