Section 381B Income chargedF1
Tax is charged under this Chapter on the full amount of the return, or any part of the return, arising in the tax year.
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