Chapter 8 Income not otherwise chargedC1C2
United Kingdom
- 687Charge to tax on income not otherwise charged
- 688Income charged
- 689Person liable
- 689ATemporary non-residents
Annotations
Modifications
- C1
Pt. 5 Ch. 8 applied in part (1.12.2009) (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 97(2)
- C2
Pt. 5 Ch. 8 applied in part (1.12.2009) (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 96(3)(b)