Skip to main content
Home

Use "" to search for specific phrases.

  • Sign in
  • Home
  • Statute Finder
  • HMRC Manual Finder
  • Case Finder
  • Standards Finder
  • Accountancy Daily
  • Help
Get in touch
0800 231 5199
  1. Home
  2. Red Tax Legislation: Current
  3. INCOME, CORPORATION AND CAPITAL GAINS TAXES
  4. STATUTES - Key Statutes
  5. INCOME TAX (TRADING AND OTHER INCOME) ACT 2005
  6. PART 4 – SAVINGS AND INVESTMENT INCOME (s. 365)

PART 4 – SAVINGS AND INVESTMENT INCOME (s. 365)

Contents:

  • Chapter 1 – Introduction (s. 365)
  • Chapter 2 – Interest (s. 369)
  • Chapter 2A – Disguised Interest (s. 381A)
  • Chapter 3 – Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions (s. 382)
  • Chapter 4 – Dividends from non-UK resident companies (s. 402)
  • Chapter 5 – Stock dividends from UK resident companies (s. 409)
  • Chapter 6 – Release of loan to participator in close company (s. 415)
  • Chapter 7 – Purchased life annuity payments (s. 422)
  • Chapter 8 – Profits from deeply discounted securities (s. 427)
  • Chapter 9 – Gains from contracts for life insurance etc. (s. 461)
  • Chapter 10 – Distributions From Unauthorised unit Trusts (s. 547)
  • Chapter 11 – Transactions in Deposits (s. 551)
  • Chapter 12 – Disposals of Futures and Options involving Guaranteed Returns (s. 555–569)
  • Chapter 13 – Sales of Foreign Dividend Coupons (s. 570)

Full LibraryHMRC ArchiveRed and Green ArchiveNews Archive
Close all
Croner-i Limited
240 Blackfriars Road
London
SE1 8NW
United Kingdom

Copyright © 2021 Croner-i Ltd

Other links

  • About Us
  • TaxCall advice line
  • GDPR
  • Legal Info
  • Privacy Policy
  • Terms and Conditions
  • Disclaimer
  • Returns

The Big Tax Index

  1. A
  2. B
  3. C
  4. D
  5. E
  6. F
  7. G
  8. H
  9. I
  10. J
  11. K
  12. L
  13. M
  14. N
  15. O
  16. P
  17. Q
  18. R
  19. S
  20. T
  21. U
  22. V
  23. W
  24. X
  25. Y
  26. Z

Share

Follow us

Croner-i Ltd
Feefo logo

Documents

You are attempting to documents.

The maximum number of documents that can be ed at once is 1000. So your request will be limited to the first 1000 documents.

To make your more manageable, we have automatically split your selection into separate batches of up to 25 documents.

batch

Croner-i Tax and Accounting

Do you want to find out more about Croner-i?

Book a free 15 minute demo

Talk to us on live chat
Call an Expert: 0800 231 5199