Part 5 Miscellaneous income
United Kingdom
- 1Introduction
- 2Receipts from intellectual property
- 2AOffshore receipts in respect of intangible property
- 3Films and sound recordings: non-trade businesses
- 4Certain telecommunication rights: non-trading income
- 5Settlements: amounts treated as income of settlor or family
- 6Beneficiaries' income from estates in administration
- 7Annual payments not otherwise charged
- 8Income not otherwise charged