[F1381BIncome chargedU.K.
This section has no associated Explanatory Notes
Tax is charged under this Chapter on the full amount of the return, or any part of the return, arising in the tax year.]
Textual Amendments
F1Pt. 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