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Income and Corporation Taxes Act 1988

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Changes over time for: Section 744

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Version Superseded: 06/04/2007

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Point in time view as at 31/12/2006. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income and Corporation Taxes Act 1988, Section 744 is up to date with all changes known to be in force on or before 19 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

744 No duplication of charge.U.K.

M1(1)No amount of income shall be taken into account more than once in charging tax under the provisions of sections 739 and 740; and where there is a choice as to the persons in relation to whom any amount of income can be so taken into account—

(a)it shall be so taken into account in relation to such of them, and if more than one in such proportions respectively, as appears to the Board to be just and reasonable; and

(b)the jurisdiction of the Special Commissioners on any appeal against an assessment charging tax under those provisions shall include jurisdiction to review any relevant decision taken by the Board under this subsection.

(2)In subsection (1) above references to an amount of income taken into account in charging tax are—

(a)in the case of tax which under section 739 is charged on income, to the amount of that income;

(b)in the case of tax charged under that section by virtue of section 743(5), to an amount of the income out of which the benefit is provided equal to the amount or value of the benefit charged;

(c)in the case of tax charged under section 740, to the amount of relevant income taken into account under subsection (2) of that section in charging the benefit.

Marginal Citations

M1Source—1981 s.46(1), (2)

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