Related Commentary  

22(1)  Subject to these Regulations–

(a)no tax shall be chargeable on the account manager or his nominee or on the account investor–

(i)in respect of interest, dividends, distributions or gains in respect of account investments (including any government bonus, but excluding any building society bonus), or

(ia)in respect of alternative finance return paid by a financial institution in accordance with Part 10A of ITA 2007, or

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