Search Legislation

Income Tax Act 2007

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

743No duplication of charges
This section has no associated Explanatory Notes

(1)No amount of income may be taken into account more than once in charging income tax under this Chapter.

(2)If there is a choice about the persons in relation to whom any amount of income may be taken into account in charging income tax under this Chapter, it is to be taken into account—

(a)in relation to such one or more of them as appears to an officer of Revenue and Customs to be just and reasonable, and

(b)if more than one, in such respective proportions as appears to the officer to be just and reasonable.

(3)For the meaning of references in subsections (1) and (2) to an amount of income taken into account in charging tax, see section 744.

(4)If income treated as arising to an individual is charged to income tax under section 720 or 727 and the individual subsequently receives that income, it is treated as not being the individual’s income again for income tax purposes.

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?