Part 5 – Savings and investment income: general (paras 78-95)

Contents

78. Open-ended investment companies: saving for powers to make provision corresponding to provisions applicable to unit trusts [ITTOIA 2005 Sch 2 para 78] Section commentary
78A. Stock dividends issued in respect of shares issued before 6 April 1975 [ITTOIA 2005 Sch 2 para 78A] Section commentary
79. Deeply discounted securities issued in accordance with qualifying earn-out right [ITTOIA 2005 Sch 2 para 79] Section commentary
80. iscounted securities: deemed transfers of strips on 5th April [ITTOIA 2005 Sch 2 para 80] Section commentary
81. Deeply discounted securities: restriction of profits and losses on strips [ITTOIA 2005 Sch 2 para 81] Section commentary
82. Deeply discounted securities: saving for charities' losses [ITTOIA 2005 Sch 2 para 82] Section commentary
83. Deeply discounted securities: saving for pension trustees' losses [ITTOIA 2005 Sch 2 para 83] Section commentary
84. Exclusion of deeply discounted securities from section 711 to 728 of ICTA (accrued income profits) [ITTOIA 2003 Sch 2 para 84] Section commentary
85. Gains from contracts for life insurance etc: foreign policies of life insurance [ITTOIA 2005 Sch 2 para 85] Section commentary
86. Gains from contracts for life insurance etc: exclusion of pension policies [ITTOIA 2005 Sch 2 para 86] Section commentary
87-88. Gains from contracts for life insurance etc: rights partially assigned [ITTOIA 2005 Sch 2 paras 87-88] Section commentary
89. Gains from contracts for life insurance etc: regulations providing for relief where foreign tax chargeable [ITTOIA 2005 Sch 2 para 89 Section commentary
90. Gains from contracts for life insurance etc: pure protection group life policies [ITTOIA 2005 Sch 2 para 90] Section commentary
91. Gains from contracts for life insurance etc: assessment of trustees etc [ITTOIA 2005 Sch 2 para 91] Section commentary
92-93. Transactions in deposits [ITTOIA 2005 Sch 2 para 92-93] Section commentary
94. Disposals of futures and options involving guaranteed returns: certain pre-6th February 1998 transactions [ITTOIA 2005 Sch 2 para 94] Section commentary
95. Disposals of futures and options involving guaranteed returns: rates of tax for pension trustees [ITTOIA 2005 Sch 2 para 95] Section commentary

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