Section 809AZC Exception: amount otherwise taxedF1
This Chapter does not apply if and to the extent that the income under section 809AZB(1) is (apart from this Chapter)—
(a)
charged to tax as income of the transferor,
(b)
brought into account in calculating the profits of the transferor, or
(c)
brought into account under CAA 2001.
Annotations
Textual amendments
- F1
Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7