Part 14Income tax liability: miscellaneous rules
Chapter 1Limits on liability to income tax of non-UK residents
Introduction
810Overview of Chapter
(1)
This Chapter provides for limits on the liability to income tax of non-UK residents.
(2)
See sections 811 to 814 in the cases of—
(a)
a non-UK resident, other than a company, and
(b)
a non-UK resident company liable as a trustee.
(3)
See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee.
F1(4)
In relation to an individual—
(a)
a reference in this Chapter to a non-UK resident's liability to income tax is a reference to the liability of someone who is non-UK resident for the tax year for which the liability arises, and
(b)
accordingly, enactments under which income arising to a UK resident in the overseas part of a split year is treated as arising to a non-UK resident are of no relevance to this Chapter.