6Territorial scope of charge to taxU.K.
This section has no associated Explanatory Notes
(1)Profits of a trade arising to a UK resident are chargeable to tax under this Chapter wherever the trade is carried on.
(2)Profits of a trade arising to a non-UK resident are chargeable to tax under this Chapter only if they arise—
(a)from a trade carried on wholly in the United Kingdom, or
(b)in the case of a trade carried on partly in the United Kingdom and partly elsewhere, from the part of the trade carried on in the United Kingdom.
(3)This section applies to professions and vocations as it applies to trades.