Explanatory Notes
Income Tax (Trading and Other Income) Act 2005
2005 CHAPTER 5
24 March 2005
Commentary on Sections
Part 4
: Savings and investment income
Chapter 3
: Dividends etc. from UK resident companies etc..Introduction
Section 391
: Interpretation of
sections 389
and
390
1575.
This section is based on sections 468H and 832 of ICTA.