Part 4U.K.Savings and investment income

Chapter 13U.K.Sales of foreign dividend coupons

F1570Charge to tax under Chapter 13U.K.

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Textual Amendments

F1Pt. 4 Ch. 13 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(2)(b)

F1571Meaning of “foreign holdings” etc.U.K.

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Textual Amendments

F1Pt. 4 Ch. 13 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(2)(b)

F1572Income chargedU.K.

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Textual Amendments

F1Pt. 4 Ch. 13 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(2)(b)

F1573Person liableU.K.

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Textual Amendments

F1Pt. 4 Ch. 13 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(2)(b)