{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-815",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-815.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/815",
  "kind": "section",
  "number": "815",
  "heading": "Limit on liability to income tax of non-UK resident companies",
  "text": "(1) This section applies to income tax to which a non-UK resident company is liable, otherwise than as a trustee.\n(2) The non-UK resident company's liability to income tax for a tax year is limited to the sum of amounts A and B.\n(3) Amount A is the sum of—\n(a) any amounts representing income tax deducted from the non-UK resident company's disregarded company income for the tax year, and\n(b) any amounts representing income tax that are treated as deducted from or paid in respect of that income, ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Amount B is the amount that, apart from this section, would be the non-UK resident company's liability to income tax for the tax year if the non-UK resident company's disregarded company income for the tax year were left out of account.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 815(3) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(15)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 815(3)(c) and word omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(15)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/815",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}