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)