Chapter 2A Disguised interestF1
United Kingdom
- 381ACharge to tax on disguised interest
- 381BIncome charged
- 381CPerson liable
- 381DAvoidance of double taxation
- 381EException for returns from certain shares
Annotations
Textual amendments
- F1
Pt. 4 Ch. 2A inserted (with effect in accordance with Sch. 12 para. 18 of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 3