Interpretation
53. In this Part–
“gross income” means income from all sources before deductions for or relief from tax or other statutory charge;
“residence” in or outside the United Kingdom shall have the same meaning as it has in the Taxes Acts.
53. In this Part–
“gross income” means income from all sources before deductions for or relief from tax or other statutory charge;
“residence” in or outside the United Kingdom shall have the same meaning as it has in the Taxes Acts.