Contrary to general rules, there are special provisions, mainly of an anti-avoidance nature, which treat capital receipts as income/revenue receipts. The following are some of the main items so treated for income tax purposes:

premiums, etc. received in respect of leases (ITTOIA 2005, s. 276–281 and s. 299: see ¶300-110);

certain government grants and subsidies (ITTOIA 2005, s. 105: see ¶221-050);

sums received by directors and employees for certain restrictive undertakings (ITEPA 2003, s. 225: see ¶423-500);

certain receipts in respect of patent rights (ITTOIA 2005, s. 587–596: see ¶266-020ff.);

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