PART XVII TAX AVOIDANCE
CHAPTER III TRANSFER OF ASSETS ABROAD
746 Persons resident in the Republic of Ireland.
F11
M1In relation to amounts which by virtue of F2the lease premium rules would, in the case of a person resident in the Republic of Ireland and not resident in the United Kingdom, be included in his income if he were not resident in the Republic of Ireland, sections 739, 742(1) to (3), 743 and 745 shall apply—
a
as if his income included those amounts; and
b
as if references to an individual included references to any person (and so that in accordance with section 9 those sections then apply for corporation tax as well as for income tax);
but section 741 shall not apply in any such case.
F32
Corporation tax chargeable by virtue of subsection (1)(b) above shall be charged under Case VI of Schedule D.
3
In this section “the lease premium rules” means any provision of sections 277 to 285 of ITTOIA 2005 or sections 34 to 36 of this Act.