# Taxation (International and Other Provisions) Act 2010, Paragraph 67


In section 369 (charge to tax on interest) after subsection (4) insert—
“(5) See also Chapter 3A of Part 14 of ITA 2007 (which provides for the receipts of certain types of company being wound up to be charged to income tax under that Chapter instead of under any other provision that would otherwise apply).”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/67 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7/paragraph-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.