Division E1.5     Miscellaneous Income

For updates affecting this Division please see Part E0 Updates

Miscellaneous Income—scope of the division

For the latest New Development, see ND.1892.

E1.501 General

ITTOIA 2005, ss 574–689 (Pt 5) imposes a charge to income tax on miscellaneous sources of income1. Intellectual property income is described in Division B5.3, annual payments and income not otherwise charged are described at E1.510 onwards and deemed income from trusts and from estates in administration is described in Part I5.

ITTOIA 2005 superseded the legislation in ICTA 1988, s 18 (Schedule D), as regards income tax, for 2005/06 onwards (see B8.101). The new

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