# Income Tax (Trading and Other Income) Act 2005, Section 365: Overview of Part 4

Extent: E+W+S+N.I.

(1) This Part imposes charges to income tax under—
(a) Chapter 2 (interest),
(aa) Chapter 2A (disguised interest),
(b) Chapter 3 (dividends etc. from UK resident companies etc.),
(c) Chapter 4 (dividends from non-UK resident companies),
(d) Chapter 5 (stock dividends from UK resident companies),
(e) Chapter 6 (release of loan to participator in close company),
(f) Chapter 7 (purchased life annuity payments),
(g) Chapter 8 (profits from deeply discounted securities),
(h) Chapter 9 (gains from contracts for life insurance etc.),
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(j) Chapter 11 (transactions in deposits),
(k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(l) Chapter 13 (sales of foreign dividend coupons).
(2) Part 6 deals with exemptions from the charges under this Part.
(3) See, in particular, any exemptions mentioned in the particular Chapters.
(4) The charges under this Part apply to non-UK residents as well as UK residents but this is subject to section 368(2) (charges on non-UK residents only on UK source income).
(5) This section needs to be read with the relevant priority rules (see sections 2 and 366).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/365 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-365
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.