Part 5 Savings and investment income: general

United Kingdom

1. Open-ended investment companies: saving for powers to make provision corresponding to provisions applicable to unit trusts
2. Stock dividends issued in respect of shares issued before 6 April 1975
3. Deeply discounted securities issued in accordance with qualifying earn-out right
4. Deeply discounted securities: deemed transfers of strips on 5th April
5. Deeply discounted securities: restriction of profits and losses on strips
6. Deeply discounted securities: saving for charities' losses
7. Deeply discounted securities: saving for pension trustees' losses
8. Exclusion of deeply discounted securities from section 711 to 728 of ICTA (accrued income profits)
9. Gains from contracts for life insurance etc: foreign policies of life insurance
10. Gains from contracts for life insurance etc: exclusion of pension policies
11. Gains from contracts for life insurance etc: rights partially assigned
12. Gains from contracts for life insurance etc: regulations providing for relief where foreign tax chargeable
13. Gains from contracts for life insurance etc: pure protection group life policies
14. Gains from contracts for life insurance etc: assessment of trustees etc
15. Transactions in deposits
16. Disposals of futures and options involving guaranteed returns: certain pre-6th February 1998 transactions
17. Disposals of futures and options involving guaranteed returns: rates of tax for pension trustees