188体育

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 鈥榝oreign鈥� is deducted from total securities income to give an amount of 鈥榯axable specific income鈥� which is charged to tax for a particular year.

ITEPA03/S41G (ERSM162500)

Section 41G provides the statutory rules for determining the 鈥榬elevant period鈥� 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 鈥榗hargeable foreign securities income鈥� and 鈥榰nchargeable foreign securities income鈥�.

ITEPA03/S41L (ERSM162700)

Section 41L provides an 鈥榦verride鈥� of the statutory rules where the application of those rules does not produce a just and reasonable result.