ERSM162300 - International from 6 April 2015: structure of chapter 5B, part 2 ITEPA
Chapter 5B is structured as follows:
ITEPA03/S41F (ERSM162400)
Section 41F sets out the conditions for the Chapter to apply and provides that securities income which is 바카라 사이트˜foreign바카라 사이트™ is deducted from total securities income to give an amount of 바카라 사이트˜taxable specific income바카라 사이트™ which is charged to tax for a particular year.
ITEPA03/S41G (ERSM162500)
Section 41G provides the statutory rules for determining the 바카라 사이트˜relevant period바카라 사이트™ for securities income arising by virtue of each of Chapters 2 to 5 of Part 7.
ITEPA03/S41H to S41K (ERSM162600)
Sections 41H to 41K provide the rules by which securities income is determined to be 바카라 사이트˜chargeable foreign securities income바카라 사이트™ and 바카라 사이트˜unchargeable foreign securities income바카라 사이트™.
ITEPA03/S41L (ERSM162700)
Section 41L provides an 바카라 사이트˜override바카라 사이트™ of the statutory rules where the application of those rules does not produce a just and reasonable result.