Abstract
This chapter broadly covers savings income and dividends, including certain tax efficient investments. From 6 April 2005 the legislation contained in ICTA and subsequent Finance Acts was broadly consolidated into ITTOIA Ss365–573 and Parts 5–7 of Sch 2 and references to schedules for income no longer apply although the basic rules remain.
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© 2009 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2009). Income from Dividends and Interest. In: St. James’s Place Wealth Management Tax Guide 2009–2010. Palgrave Macmillan, London. https://doi.org/10.1057/9780230245129_8
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DOI: https://doi.org/10.1057/9780230245129_8
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-36464-0
Online ISBN: 978-0-230-24512-9
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