This section has no associated Explanatory Notes
438U.K.In section 476 (charge on occurrence of chargeable event) after subsection (5) insert—
“(5A)An amount charged under subsection (5)(a) is treated for income tax purposes as an amount of income.”
438U.K.In section 476 (charge on occurrence of chargeable event) after subsection (5) insert—
“(5A)An amount charged under subsection (5)(a) is treated for income tax purposes as an amount of income.”