# Income Tax Act 2007, Section 816: Meaning of “disregarded company income”

Extent: E+W+S+N.I.

(1) For the purposes of this Chapter income arising to a non-UK resident company is “disregarded company income” if it is—
(a) disregarded savings and investment income (see section 825),
(b) disregarded annual payments (see section 826),
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) income of such other description as the Treasury may by regulations designate for the purposes of this section.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/816 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-816
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.