| TSEM3201 | Trust income and gains:
capital items that are income for tax purposes |
| TSEM3205 | Capital items that are
income for tax purposes – company buys its own shares |
| TSEM3210 | Capital items that are
income tax for tax purposes - UK life assurance gain chargeable on
trustees |
| TSEM3215 | Capital items that are
income for tax purposes – UK life assurance gain trust office
receives a chargeable event certificate |
| TSEM3220 | Capital items that are
income for tax purposes - foreign life assurance policy: gain
chargeable on trustees |
| TSEM3225 | Capital items that are
income for tax purposes - discounted securities |
| TSEM3230 | Capital items that are
income for tax purposes – gilt strips |
| TSEM3235 | Capital items that are
income for tax purposes – futures and options |
| TSEM3240 | Capital items that are
income for tax purposes – foreign dividend coupons |
| TSEM3245 | Capital items that are
income for tax purposes – chargeable event gains in respect o
f Employee Share Ownership Trusts |
| TSEM3250 | Capital items that are
income for tax purposes - offshore income gain |
| TSEM3255 | Capital items that are
income for tax purposes – premiums treated as rent |
| TSEM3260 | Capital items that are
income for tax purposes – profits on sale of certificate of
deposit. |
| TSEM3265 | Capital items that are
income for tax purposes – gains on transactions in land |
| TSEM3270 | Trust income: stock
(scrip) dividend |
| TSEM3275 | Trust income: enhanced
stock (scrip) dividend |
| TSEM3280 | Trust income: loans
written off |
| TSEM3285 | Trust income: annuitant
refunds tax |
| TSEM3290 | Trustees: capital gains
tax |
