Part 14Income tax liability: miscellaneous rules
Chapter 1Limits on liability to income tax of non-UK residents
Supplementary
826Meaning of “disregarded annual payments”
For the purposes of this Chapter income is “disregarded annual payments” if it is not relevant foreign income and is chargeable under—
a
section 579 of ITTOIA 2005, so far as it relates to annual payments (royalties etc from intellectual property),
b
Chapter 4 of Part 5 of that Act, so far as it relates to annual payments (certain telecommunication rights: non-trading income), or
c
Chapter 7 of Part 5 of that Act (annual payments not otherwise charged).