{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-816",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-816.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/816",
  "kind": "section",
  "number": "816",
  "heading": "Meaning of “disregarded company income”",
  "text": "(1) For the purposes of this Chapter income arising to a non-UK resident company is “disregarded company income” if it is—\n(a) disregarded savings and investment income (see section 825),\n(b) disregarded annual payments (see section 826),\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) income of such other description as the Treasury may by regulations designate for the purposes of this section.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 816(1)(c) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 9(2)(a)(i), 30"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 816(1)(d) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 9(2)(a)(i), 30"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 816(2)-(4) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 9(2)(a)(ii), 30"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/816",
    "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."
}