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Income from Dividends and Interest

Walter Sinclair and Barry Lipkin

Chapter Chapter 8 in Tax Guide 2008–2009, 2008, pp 50-62 from Palgrave Macmillan

Abstract: Abstract This chapter broadly covers savings income and dividends, including certain tax efficient investments. The legislation was contained in ICTA and subsequent Finance Acts. However, from 6 April 2005, this broadly has been consolidated into ITTOIA, where the relevant areas are Ss365–573 and Parts 5–7 of Sch 2. Note that for years from 2005–06 onwards, references to schedules for income no longer apply although the basic rules remain.

Keywords: Interest Payment; Building Society; National Saving; Accounting Period; Dividend Income (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-58424-2_8

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DOI: 10.1057/9780230584242_8

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