Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 4 U.K. Savings and investment income

[F1 Chapter 2A U.K. Disguised interest

Textual Amendments

F1 Pt. 4 Ch. 2A inserted (with effect in accordance with Sch. 12 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 3

381B Income charged U.K.

Tax is charged under this Chapter on the full amount of the return, or any part of the return, arising in the tax year.]