Income Tax Act 2007 (c. 3)

Part 13 U.K. Tax avoidance

[F1 Chapter 5A U.K. Transfers of income streams

Textual Amendments

F1 Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7

809AZC Exception: amount otherwise taxed U.K.

This Chapter does not apply if and to the extent that the income under section 809AZB(1) is (apart from this Chapter)—

(a) charged to tax as income of the transferor,

(b) brought into account in calculating the profits of the transferor, or

(c) brought into account under CAA 2001.]