Part 9 – Exempt income (paras 138-148)

Contents

138. Ulster savings certificates [ITTOIA 2005 Sch 2 para 138] Section commentary
139-141. SAYE interest [ITTOIA 2005 Sch 2 paras 139-141] Section commentary
142. Venture capital trust dividends: shares acquired before the tax year 2004-05 [ITTOIA 2005 Sch 2 para 142] Section commentary
143. Purchased life annuity payments: old determinations concerning capital elements [ITTOIA 2005 Sch 2 para 143] Section commentary
144. Purchased life annuity payments: carry forward of excess capital elements [ITTOIA 2005 Sch 2 para 144] Section commentary
145. Purchased life annuity payments: penalty for false statements [ITTOIA 2005 Sch 2 para 145] Section commentary
146. Certain annual payments by individuals [ITTOIA 2005 Sch 2 para 146] Section commentary
147. Annual payments for non-taxable consideration [ITTOIA 2005 Sch 2 para 147] Section commentary
148. Periodical payments of personal injury damages etc. [ITTOIA 2005 Sch 2 para 148] Section commentary

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