OpenLegislation

Paragraph 2a

United Kingdom

Investment income (8)(10)

(a)

income from shares in subsidiaries

(b)

income from other investments with a separate indication of that derived from jointly controlled bodies

(aa)

income from land and buildings

(bb)

income from other investments

(c)

value re-adjustments on investments

(d)

gains on the realisation of investments

Notes on Part I

Commencement

I1

Sch. 1 Pt. I in force at 1.9.1994, see reg. 1