This section has no associated Explanatory Notes
239U.K.In Schedule 28AA (provision not at arm's length) in paragraph 5(7) for paragraphs (a) and (b) substitute—
“(a)disregarded income within the meaning given by section 813 of ITA 2007 (limits on liability to income tax of non-UK residents), or
(b)disregarded company income within the meaning given by section 816 of that Act.”