Income Tax Act 2007 (c. 3)

Part 16 Income Tax Acts definitions etc

Chapter 2 Other Income Tax Acts provisions

1009 Sources of income within the charge to income tax or corporation tax

In the Income Tax Acts a source of income is within the charge to income tax or corporation tax if that tax—

(a) is chargeable on the income arising from it, or

(b) would be so chargeable if there were any income arising from it,

and references to a person, or income, being within the charge to income tax or corporation tax are to be read in the same way.