There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 608A.
(1)This section applies if—
(a)at any time in a tax year, a person is not UK resident and is not resident in a full treaty territory, and
(b)UK-derived amounts arise to the person in the tax year.
(2)Income tax is charged on the UK-derived amounts.
(3)See—
sections 608D to 608H for the meaning of expressions used in this section;
sections 608J to 608N for exemptions from the charge under this section.
(4)References in the Tax Acts to income from a source in the United Kingdom include UK-derived amounts.]
Textual Amendments
F1Pt. 5 Ch. 2A inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4 (with Sch. 3 para. 8)
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