StatuteIncome Tax Act 2007

Section 809AZC — Income Tax Act 2007: Exception: amount otherwise taxed

Text of the provision Official document

Exception: amount otherwise taxed 809AZC This Chapter does not apply if and to the extent that the income under section 809AZB(1) is (apart from this Chapter)—

a charged to tax as income of the transferor, b brought into account in calculating the profits of the transferor, or c brought into account under CAA 2001.

Official source: legislation.gov.uk

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