- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As made) - English
- Original (As made) - Welsh
This is the original version (as it was originally made).
18.—(1) Sub-paragraph (3) applies where P is in receipt of any income which, for any of the reasons set out in sub-paragraph (2), does not form part of P’s income for the purpose of the Income Tax Acts or the income tax legislation of another member State.
(2) The reasons are—
Reason 1
(a)P is not resident or domiciled in the United Kingdom, or
(b)P’s income is computed for the purposes of the income tax legislation of another member State and P is not resident or domiciled in that member State.
Reason 2
(a)P’s income does not arise in the United Kingdom, or
(b)P’s income does not arise in the member State in which P’s income is computed for the purposes of that State’s income tax legislation.
Reason 3
The income arises from an office, service or employment, income from which is exempt from tax.
(3) P’s taxable income is to be taken to include the income described in sub-paragraph (1) as if it were part of P’s income for the purposes of the Income Tax Acts or the income tax legislation of another member State, as the case may be.
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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