Part 4Savings and investment income
Chapter 1Introduction
365C1Overview of Part 4
1
This Part imposes charges to income tax under—
a
Chapter 2 (interest),
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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.),
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j
Chapter 11 (transactions in deposits),
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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).