Part 2 Sums arising to other persons treated as arising to the individualF1
- 7Sums arising to connected persons other than companies
- 8Sums arising to connected company or unconnected person
- 9Deferred sums
- 10Deferred sums: exceptions
Annotations
Textual amendments
- F1
Sch. A1 inserted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 1