Chapter IV SPECIAL PROVISIONS

United Kingdom

1. 313Taxation of consideration for certain restrictive undertakings.
2. 314Divers and diving supervisors.
3. 315Wounds and disability pensions.
4. 316Allowances, bounties and gratuities.
5. 317Victoria Cross and other awards.
6. 318Other pensions in respect of death due to war service etc.
7. 319Crown servants: foreign service allowance.
8. 320Commonwealth Agents-General and official agents etc.
9. 321Consuls and other official agents.
10. 322Consular officers and employees.
11. 323Visiting forces.
12. 324Designated international organisations.
13. 325Interest on deposits with National Savings Bank.
14. 326Interest etc. under contractual savings schemes.
15. 326ATax-exempt special savings accounts.
16. 326BLoss of exemption for special savings accounts.
17. 326BBFollow-up TESSAs.
18. 326CTax-exempt special savings accounts: supplementary.
19. 326DTax-exempt special savings accounts: tax representatives.
20. 327Disabled person’s vehicle maintenance grant.
21. 327APayments to adopters
22. 328Funds in court.
23. 329Interest on damages for personal injuries.
24. 329AAPersonal injury damages in the form of periodical payments.
25. 329ABCompensation for personal injury under statutory or other schemes.
26. 329AAnnuities purchased for certain persons.
27. 329BAnnuities assigned in favour of certain persons.
28. 329CAnnuities: criminal injuries.
29. 330Compensation for National-Socialist persecution.
30. 331Scholarship income.
31. 331AStudent loans: certain interest to be disregarded.
32. 332Expenditure and houses of ministers of religion.
33. 332AVenture capital trusts: relief.
34. 333Investment plan regulations
35. 333APersonal equity plans: tax representatives.
36. 333BInvolvement of insurance companies with plans and accounts.