Related Commentary  Related HMRC Manuals

1016(1)  In the Income Tax Acts references to any provision to which this section applies are references to any provision listed in the following table so far as it relates to income tax (but subject to any applicable limitation in subsections (3) and (4)).

1016(2)  This is the table–


Provisions of ITTOIA 2005 Description
Chapter 18 of Part 2 Post-cessation receipts: trades, professions and vocations
Chapter 8 of Part 3 Rent receivable in connection with a UK section 12(4) concern
Chapter 9 of Part 3 Rent receivable for UK electric-line wayleaves
Chapter 10 of Part 3 Post-cessation receipts: UK property businesses
Chapter 2 of Part 4 Interest
Chapter 9 of Part 4 Gains from contracts for life insurance etc
Chapter 11 of Part 4 Transactions in deposits
Chapter 12 of Part 4 Disposals of futures and options involving guaranteed returns
Section 579 Royalties and other income from intellectual property
Section 583 Income from disposals of know-how
Section 587 Income from sales of patent rights
Chapter 3 of Part 5 Films and sound recordings: non-trade businesses
Chapter 4 of Part 5 Certain telecommunication rights: non-trading income
Chapter 5 of Part 5 Settlements: amounts treated as income of settlor
Section 682(4) Adjustments after the administration period
Chapter 8 of Part 5 Income not otherwise charged
Section 844(4) Withdrawal of relief for unremittable foreign income after source ceases


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