Section 1015 — Income Tax Act 2007: Territorial scope of charges under certain provisions to which section 1016 applies

Territorial scope of charges under certain provisions to which section 1016 applies 1015 1 This section applies in relation to any amount chargeable to income tax under or by virtue of any provision—

a to which section 1016 applies, and b which is listed in Part 2 or 3 of the table in that section (provisions not in ITTOIA 2005).

2 An amount arising to a UK resident is chargeable to tax whether or not it is from a source in the United Kingdom.

3 An amount arising to a non-UK resident is chargeable to tax only if it is from a source in the United Kingdom.

4 References in this section to amounts which are from a source in the United Kingdom include, in the case of any amount which does not have a source, references to amounts which have a comparable connection to the United Kingdom.

5 This section is subject to any express or implied provision to the contrary in any provision of the Income Tax Acts.