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Income and Corporation Taxes Act 1988
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Changes over time for: Section 827A
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- 06/04/2005- Amendment
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Income and Corporation Taxes Act 1988, Section 827A is up to date with all changes known to be in force on or before 28 November 2024. 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.
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Valid from 06/04/2005
[F1827ATerritorial scope of charges under certain provisions to which section 836B appliesU.K.
(1)This section applies in relation to any amount chargeable to income tax under or by virtue of any provision to which section 836B applies (other than a provision listed in Part 2 of the table in that section).
(2)An amount arising to a person who is resident in the United Kingdom is chargeable to tax whether or not it is from a source in the United Kingdom.
(3)An amount arising to a person who is not resident in the United Kingdom is chargeable to tax only if it is from a source in the United Kingdom.
(4)References in this section to amounts which are from a source in the United Kingdom include, in the case of any amount which does not have a source, references to amounts which have a comparable connection to the United Kingdom.
(5)This section is subject to any express or implied provision to the contrary in any provision of the Income Tax Acts.
(6)This section does not apply for the purposes of corporation tax.]
Textual Amendments
F1S. 827A inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 333 (with Sch. 2)
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