Section 816 — Income Tax Act 2007: Meaning of “disregarded company income”

Meaning of “disregarded company income” 816 1 For the purposes of this Chapter income arising to a non-UK resident company is “disregarded company income” if it is—

a disregarded savings and investment income (see section 825),

b disregarded annual payments (see section 826),

c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e income of such other description as the Treasury may by regulations designate for the purposes of this section. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .