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Published in:
2011 | OriginalPaper | Chapter
Miscellaneous Aspects
Authors : Walter Sinclair, Barry Lipkin
Published in: St. James’s Place Wealth Management Tax Guide 2011–2012
Publisher: Palgrave Macmillan UK
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The consolidating and rewriting statutes, ITTOIA (2.10), ITA 2007 and CTA 2009 have now eliminated the classification of income under the previous schedules and cases, Schedule D Case VI being particularly relevant to this chapter. Although the basic rules have largely continued, each type of income taxable under miscellaneous profits is now specified in law, rather than swept up by exception. Such income includes: