369 Charge to tax on interest
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 2
Interest

Charge to tax on interest

369  Charge to tax on interest

(1)     Income tax is charged on interest.

(2)     The following sections extend what is treated as interest for certain purposes—

section 372 (building society dividends),

section 373 (open-ended investment company interest distributions),

section 376 (authorised unit trust interest distributions),

[section

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