Statute
Section 716 — Income Tax Act 2007: Meaning of “relevant transfer” and “transfer”
Text of the provision Official document
Meaning of “relevant transfer” and “transfer” 716 1 A transfer is a relevant transfer for the purposes of this Chapter if—
a it is a transfer of assets, and b as a result of—
i the transfer, ii one or more associated operations, or iii the transfer and one or more associated operations, income becomes payable to a person abroad.
2 In this Chapter “ transfer ”, in relation to rights, includes the creation of the rights.
3 For the meaning of “assets”, see section 717.
Official source: legislation.gov.uk
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