Commentary on Sections Overview
2235.This Part contains the rules relating to miscellaneous income. It consists of income that is charged under Schedule D Cases III, IV, V and VI and non-schedular charges in the source legislation.
2236.There is a separate Chapter for each category of income arranged as follows:
	receipts from intellectual property (Chapter 2);
	films and sound recordings: non-trade businesses (Chapter 3);
	certain telecommunication rights: non-trading income (Chapter 4);
	settlements: amounts treated as income of settlor (Chapter 5);
	beneficiaries’ income from estates in administration (Chapter 6);
	annual payments not otherwise charged (Chapter 7); and
	income not otherwise charged (Chapter 8).