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Schedule 5AA F1F2

United Kingdom

  1. Charge to tax etc.
  2. Transactions to which Schedule applies
  3. Production of guaranteed return
  4. Disposals of futures or options
  5. Futures running to delivery and options exercised
  6. The return from one or more disposals
  7. Related transactions
  8. Special rule for trusts
  9. Transfer of assets abroad
  10. Apportionment in the case of insurance companies

Annotations

Textual amendments

F1

Sch. 5AA repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 344, Sch. 3 (with Sch. 2)

F2

Sch. 5AA inserted (with effect in accordance with s. 80(6)(7) of the amending Act) by Finance Act 1997 (c. 16), s. 80(2), Sch. 11