Income Tax Act 2007
Sections and provisions with full text and the judgments that cite each one.
Section 809N — Section 809L: gift recipients, qualifying property and enjoyment
Section 809L: gift recipients, qualifying property and enjoyment 809N 1 This section applies for the purposes of determining whether or not income or chargeable gains of an individual are remitted to…
Section 809VN — Order of disposals etc
Order of disposals etc 809VN 1 Subsection (2) applies if at any time income or chargeable gains of an individual are treated under section 809VA as not remitted to the United Kingdom as a result of—…
Section 809ZN — Income tax charge where gift aid is withdrawn
Income tax charge where gift aid is withdrawn 809ZN 1 Income tax is charged under this section if— a a person makes a relievable charity donation in a tax year, aa the donation becomes a tainted…
Section 809BZO — Exceptions: relevant person
Exceptions: relevant person 809BZO 1 This section defines a relevant person for the purposes of section 809BZN. 2 If (apart from sections 809BZN and 809BZP) sections 809BZA to 809BZE would apply,…
Section 809FZO — Funds of funds
Funds of funds 809FZO . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809O — Section 809L: dealings where there is a connected operation
Section 809L: dealings where there is a connected operation 809O 1 This section applies for the purposes of determining whether or not income or chargeable gains of an individual are remitted to the…
Section 809VO — Investments made from mixed funds
Investments made from mixed funds 809VO 1 This section applies if— a but for section 809VA(2), income or gains would have been remitted to the United Kingdom by virtue of a relevant event, and b…
Section 809ZO — Income tax charge where payment of trust income to charity
Income tax charge where payment of trust income to charity 809ZO 1 Income tax is charged under this section if— a a person makes a relievable charity donation in a tax year, aa the donation becomes a…
Section 809BZP — Power to make further exceptions
Power to make further exceptions 809BZP 1 The Treasury may make regulations prescribing other circumstances in which a finance arrangement code is not to apply. 2 The regulations may amend sections…
Section 809FZP — Secondary funds
Secondary funds 809FZP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809P — Section 809L: amount remitted
Section 809L: amount remitted 809P 1 The amount of income or chargeable gains remitted to the United Kingdom is to be determined as follows. 2 If the property, service or consideration is the income…
Section 809ZP — Connected charities
Connected charities 809ZP For the purposes of this Chapter, a “ connected charity ” in relation to another charity means a charity which is connected with that other charity in a matter relating to…
Section 809BZQ — Accounts
Accounts 809BZQ 1 This section applies for the purposes of this Chapter. 2 A reference to the accounts of a person includes (if the person is a company) a reference to the consolidated group accounts…
Section 809FZQ — Direct lending funds
Direct lending funds 809FZQ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809Q — Sections 809L and 809P: transfers from mixed funds
Sections 809L and 809P: transfers from mixed funds 809Q 1 This section applies for the purposes mentioned in subsection (2) where condition A in section 809L is met and— a the property or…
Section 809ZQ — Connected persons
Connected persons 809ZQ 1 Section 993 (meaning of “connected” persons) applies for the purposes of this Chapter— a subject to section 809ZP, and b as if, after subsection (7) there were inserted the…
Section 809BZR — Arrangements
Arrangements 809BZR A reference in this Chapter to an arrangement includes a reference to an agreement or understanding (whether or not legally enforceable).
Section 809FZR — Direct lending funds: exception
Direct lending funds: exception 809FZR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809R — Section 809Q: composition of mixed fund
Section 809Q: composition of mixed fund 809R 1 Subsections (2) to (8) apply for the purposes of step 1 of section 809Q(3) (composition of mixed fund). 2 Treat property which derives wholly or in part…
Section 809ZR — Minor definitions
Minor definitions 809ZR 1 In this Chapter— “ arrangements ” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or…
Section 809BZS — Assets
Assets 809BZS 1 This section applies for the purposes of this Chapter. 2 A reference to a person receiving an asset includes— a a reference to the person obtaining (directly or indirectly) the value…
Section 809FZS — Conditionally exempt carried interest
Conditionally exempt carried interest 809FZS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809S — Section 809Q: anti-avoidance
Section 809Q: anti-avoidance 809S 1 This section applies if, by reason of an arrangement the main purpose (or one of the main purposes) of which is to secure an income tax advantage or capital gains…
Section 809FZT — Carried interest which ceases to be conditionally exempt
Carried interest which ceases to be conditionally exempt 809FZT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809T — Foreign chargeable gains accruing on disposal made otherwise than for full consideration
Foreign chargeable gains accruing on disposal made otherwise than for full consideration 809T 1 This section applies if— a foreign chargeable gains accrue to an individual on the disposal of an…
Section 809FZU — Employment-related securities
Employment-related securities 809FZU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809U — Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing
Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing 809U Where— a income or foreign chargeable gains are treated as arising or accruing, and…
Section 809FZV — “Loan to own” investments
“Loan to own” investments 809FZV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809V — Money paid to the Commissioners
Money paid to the Commissioners 809V 1 Subsection (2) applies to income or chargeable gains of an individual if— a the income or gains would (but for subsection (2)) be regarded as remitted to the…
Section 809FZW — Anti-avoidance
Anti-avoidance 809FZW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809W — Consideration for certain services
Consideration for certain services 809W 1 This section applies to income or chargeable gains if— a the income or gains would (but for subsection (2)) be regarded as remitted to the United Kingdom…
Section 809FZX — Treasury regulations
Treasury regulations 809FZX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809X — Exempt property
Exempt property 809X 1 Exempt property which is brought to, or received or used in, the United Kingdom in circumstances in which section 809L(2)(a) applies is to be treated as not remitted to the…
Section 809FZY — “Reasonable to suppose”
“Reasonable to suppose” 809FZY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809Y — Property that ceases to be exempt property treated as remitted
Property that ceases to be exempt property treated as remitted 809Y 1 Property that ceases to be exempt property is to be treated as having been remitted to the United Kingdom at the time it ceases…
Section 809FZZ — Interpretation of Chapter 5F
Interpretation of Chapter 5F 809FZZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809Z — Public access rule: general
Public access rule: general 809Z 1 Property meets the public access rule if conditions B and C are met. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Condition B is that— a the…
Section 810 — Overview of Chapter
Overview of Chapter 810 1 This Chapter provides for limits on the liability to income tax of non-UK residents. 2 See sections 811 to 814 in the cases of— a a non-UK resident, other than a company,…
Section 811 — Limit on liability to income tax of non-UK residents
Limit on liability to income tax of non-UK residents 811 1 This section applies to income tax to which— a a non-UK resident, other than a company, is liable, or b a non-UK resident company is liable…
Section 812 — Case where limit not to apply
Case where limit not to apply 812 1 Section 811 does not apply to income tax to which non-UK resident trustees are liable for a tax year, if there is a beneficiary of the trust who is— a an…
Section 812A — Temporary non-residents
Temporary non-residents 812A 1 This section applies if— a an individual is temporarily non-resident, b the individual's liability to income tax for a tax year is limited under section 811, c that tax…
Section 813 — Meaning of “disregarded income”
Meaning of “disregarded income” 813 1 For the purposes of this Chapter income arising to a non-UK resident is “disregarded income” if it is— a disregarded savings and investment income (see section…
Section 814 — Meaning of “disregarded transaction income”
Meaning of “disregarded transaction income” 814 1 Subsection (2) applies if a non-UK resident carries on (alone or in partnership) a business through a broker in the United Kingdom. 2 Income is…
Section 815 — Limit on liability to income tax of non-UK resident companies
Limit on liability to income tax of non-UK resident companies 815 1 This section applies to income tax to which a non-UK resident company is liable, otherwise than as a trustee. 2 The non-UK resident…
Section 816 — 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…
Section 817 — The independent broker conditions
The independent broker conditions 817 1 The independent broker conditions are met in relation to a transaction carried out on behalf of a non-UK resident by a broker in the United Kingdom if…
Section 818 — The independent investment manager conditions
The independent investment manager conditions 818 1 The independent investment manager conditions are met in relation to an investment transaction carried out on behalf of a non-UK resident by an…
Section 819 — Investment managers: the 20% rule
Investment managers: the 20% rule 819 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 820 — Meaning of “qualifying period”
Meaning of “qualifying period” 820 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 821 — Meaning of “relevant disregarded income”
Meaning of “relevant disregarded income” 821 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .