{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-368",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-368.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/368",
  "kind": "section",
  "number": "368",
  "heading": "Territorial scope of Part 4 charges",
  "text": "(1) Income arising to a UK resident is chargeable to tax under this Part whether or not it is from a source in the United Kingdom.\n(2) Income arising to a non-UK resident is chargeable to tax under this Part only if it is from a source in the United Kingdom.\n(2A) If income arising to an individual who is UK resident arises in the overseas part of a split year, it is to be treated for the purposes of this section as arising to a non-UK resident.\n(3) References in this section to income which is from a source in the United Kingdom include, in the case of any income which does not have a source, references to income which has a comparable connection to the United Kingdom.\n(4) This section is subject to any express or implied provision to the contrary in this Part (or elsewhere in the Income Tax Acts).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 368(2A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 83"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 353-368 modified (7.4.2005) by Finance Act 2005 (c. 7), s. 51(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/368",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}