230. Charge to tax and scope of charge.

The miscellaneous income falling within the charging provisions1 comprises receipts from intellectual property2, receipts from films and sound recordings (otherwise than in connection with trades)3, receipts from certain telecommunications rights (otherwise than as trading income)4, certain income from settlements treated as income of the settlor5, beneficiaries' income from estates in administration6, annual payments not otherwise charged7 and other income not otherwise charged8.

By analogy with the former charge under Schedule D Case VI, to fall within the tax charge as miscellaneous income, the receipts must be of an income or revenue nature9, be ejusdem generis with the profits or gains