Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 715
Interest from FOTRA securities held on trust
Section 715 deals with how the tax exemption for FOTRA (Free of Tax to Residents Abroad) securities applies when such securities are held on trust rather than owned directly by an individual.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.