Part 4 Savings and investment income
United Kingdom
- 1Introduction
- 2Interest
- 2ADisguised interest
- 3Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
- 4Dividends from non-UK resident companies
- 5Stock dividends from UK resident companies
- 6Release of loan to participator in close company
- 7Purchased life annuity payments
- 8Profits from deeply discounted securities
- 9Gains from contracts for life insurance etc.
- 10Distributions from unauthorised unit trusts
- 11Transactions in deposits
- 12Disposals of futures and options involving guaranteed returns
- 13Sales of foreign dividend coupons