Commentary on Sections Overview Overview
2843.This Chapter provides for exemption from income tax in respect of miscellaneous income. The income exempted under this Chapter is categorised as follows:
	interest only income;
	interest and royalty payments;
	income from occupation of commercial woodlands;
	housing grants;
	approved share incentive plan distributions;
	foreign income of consular officers and employees;
	income of non-UK residents of certain securities; and
	other income.