| http://www.w3.org/ns/prov#value | - , annuities and other annual profits or gains not charged under Schedule A or ITEPA and not specially exempted from tax???, does not mention the residence status of the person on whom the income or profits are chargeable.1470.The exact scope of section 18(1)(b) of ICTA and its relation to the rules in section 18(1)(a) of ICTA is not entirely clear.
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