# Income Tax (Trading and Other Income) Act 2005, Section 269: Territorial scope of charge to tax

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

(1) Profits of a UK property business are chargeable to tax under this Chapter whether the business is carried on by a UK resident or a non-UK resident.
(2) Profits of an overseas property business are chargeable to tax under this Chapter only if the business is carried on by a UK resident.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/269 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-269
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.