Income Tax Act 2007
Sections and provisions with full text and the judgments that cite each one.
Section 822 — Meaning of “beneficial entitlement”
Meaning of “beneficial entitlement” 822 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 823 — Treatment of transactions where requirements of 20% rule not met
Treatment of transactions where requirements of 20% rule not met 823 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 824 — Application of 20% rule to collective investment schemes
Application of 20% rule to collective investment schemes 824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 825 — Meaning of “disregarded savings and investment income”
Meaning of “disregarded savings and investment income” 825 1 For the purposes of this Chapter income is “disregarded savings and investment income” if— a it is chargeable under Chapter 3 or 5 of Part…
Section 826 — Meaning of “disregarded annual payments”
Meaning of “disregarded annual payments” 826 For the purposes of this Chapter income is “disregarded annual payments” if it is not relevant foreign income and is chargeable under— a section 579 of…
Section 827 — Meaning of “investment manager” and “investment transaction”
Meaning of “investment manager” and “investment transaction” 827 1 In this Chapter “ investment manager ” means a person who provides investment management services (which may include or comprise the…
Section 828 — Transactions through brokers and investment managers
Transactions through brokers and investment managers 828 1 For the purposes of this Chapter a person is regarded as carrying out a transaction on behalf of another if the person— a undertakes the…
Section 828A — Introduction
Introduction 828A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 828B — Conditions to be met
Conditions to be met 828B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 828C — The exemption
The exemption 828C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 828D — Interpretation of Chapter
Interpretation of Chapter 828D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 829 — Residence of individuals temporarily abroad
Residence of individuals temporarily abroad 829 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 830 — Residence of individuals working abroad
Residence of individuals working abroad 830 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 831 — Foreign income of individuals in the United Kingdom for temporary purpose
Foreign income of individuals in the United Kingdom for temporary purpose 831 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 832 — Employment income of individuals in the United Kingdom for temporary purpose
Employment income of individuals in the United Kingdom for temporary purpose 832 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 833 — Visiting forces etc
Visiting forces etc 833 1 This section applies to an individual who— a is a member of a visiting force of a designated country or of a civilian component of such a force, b is in the United Kingdom,…
Section 834 — Residence of personal representatives
Residence of personal representatives 834 1 This section applies for income tax purposes if the personal representatives of a deceased person (“D”) include one or more persons who are UK resident and…
Section 835 — Residence rules for trustees ...
Residence rules for trustees ... 835 1 See sections 475 and 476 for rules about the residence of the trustees of a settlement. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 835A — Residence of companies
Residence of companies 835A Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of the Income Tax Acts as it applies for the purposes of the…
Section 835BA — Deemed domicile
Deemed domicile 835BA 1 This section has effect for the purposes of the provisions of the Income Tax Acts or TCGA 1992 which apply this section. 2 An individual not domiciled in the United Kingdom at…
Section 835B — Domicile for income tax purposes of overseas electors
Domicile for income tax purposes of overseas electors 835B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 835C — Overview of Chapter
Overview of Chapter 835C 1 This Chapter provides for a branch or agency to be treated as the UK representative of a non-UK resident in respect of certain amounts chargeable to income tax. 2 For…
Section 835D — Income tax chargeable on company's income: application
Income tax chargeable on company's income: application 835D This Chapter does not apply in relation to income tax chargeable on income of a company otherwise than as a trustee.
Section 835E — Branch or agency treated as UK representative
Branch or agency treated as UK representative 835E 1 This section applies if a non-UK resident carries on (alone or in partnership) any trade, profession or vocation through a branch or agency in the…
Section 835F — Trade or profession carried on in partnership
Trade or profession carried on in partnership 835F 1 Subsection (2) applies if a trade or profession carried on by a non-UK resident through a branch or agency in the United Kingdom is carried on by…
Section 835G — Agents
Agents 835G 1 This section applies if a non-UK resident carries on (alone or in partnership) a business through an agent in the United Kingdom. 2 The agent is not the UK representative of the non-UK…
Section 835H — Brokers
Brokers 835H 1 This section applies if a non-UK resident carries on (alone or in partnership) a business through a broker in the United Kingdom. 2 The broker is not the UK representative of the…
Section 835I — Investment managers
Investment managers 835I 1 This section applies if a non-UK resident carries on (alone or in partnership) a business through an investment manager in the United Kingdom. 2 The investment manager is…
Section 835J — Persons acting under alternative finance arrangements
Persons acting under alternative finance arrangements 835J 1 Subsection (2) applies if an amount within section 835E(2) arising to a non-UK resident consists of alternative finance return. 2 Neither…
Section 835K — Lloyd's agents
Lloyd's agents 835K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 835L — The independent broker conditions
The independent broker conditions 835L 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 835M — The independent investment manager conditions
The independent investment manager conditions 835M 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 835N — Investment managers: the 20% rule
Investment managers: the 20% rule 835N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 835O — Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”
Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement” 835O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 835P — Treatment of transactions where 20% rule not met
Treatment of transactions where 20% rule not met 835P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 835Q — Application of 20% rule to collective investment schemes
Application of 20% rule to collective investment schemes 835Q . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 835R — Supplementary provision
Supplementary provision 835R 1 For the purposes of this Chapter a person is to be regarded as carrying out a transaction on behalf of another if the person— a undertakes the transaction, whether on…
Section 835S — Interpretation of Chapter
Interpretation of Chapter 835S 1 This section applies for the purposes of this Chapter. 2 “ Branch or agency ” means any factorship, agency, receivership, branch or management. 3 “ Investment manager…
Section 835T — Introduction to Chapter
Introduction to Chapter 835T 1 This Chapter applies to the enactments relating to income tax so far as they make provision for or in connection with the assessment, collection and recovery of tax, or…
Section 835U — Obligations and liabilities of UK representative
Obligations and liabilities of UK representative 835U 1 The obligations and liabilities of a non-UK resident are to be treated, for the purposes of the enactments to which this Chapter applies, as if…
Section 835V — Exceptions: notices and information
Exceptions: notices and information 835V 1 An obligation or liability attaching to a non-UK resident (“X”) by reason of a notice or other document having been given or served on X does not also…
Section 835W — Exceptions: criminal offences and penalties etc
Exceptions: criminal offences and penalties etc 835W 1 A person is not by virtue of section 835U liable to be proceeded against for a criminal offence unless the person— a committed the offence, or b…
Section 835X — Indemnities
Indemnities 835X 1 An independent agent of a non-UK resident is entitled to be indemnified for the amount of any liability of the non-UK resident which the agent has discharged by virtue of section…
Section 835Y — Meaning of “independent agent”
Meaning of “independent agent” 835Y 1 In this Chapter “ independent agent ”, in relation to a non-UK resident (“X”), means a person who is the UK representative of X in respect of any agency in which…
Section 836 — Jointly held property
Jointly held property 836 1 This section applies if income arises from property held in the names of individuals— a who are married to, or are civil partners of, each other, and b who live together.…
Section 837 — Jointly held property: declarations of unequal beneficial interests
Jointly held property: declarations of unequal beneficial interests 837 1 The individuals may make a joint declaration under this section if— a one of them is beneficially entitled to the income to…
Section 837A — Overview of Chapter
Overview of Chapter 837A 1 This Chapter provides for the receipts of certain types of company being wound up to be charged to income tax. 2 For provision charging the receipts of such companies to…
Section 837B — Application of Chapter
Application of Chapter 837B 1 This Chapter applies if— a a company is being or has been wound up by the court in the United Kingdom, and b conditions A, B and C are met. 2 Condition A is that the…
Section 837C — Charge to income tax on winding up receipts
Charge to income tax on winding up receipts 837C 1 Winding up receipts arising from the deposit-taking trade are chargeable to income tax. 2 Subsection (1) applies in relation to a winding up receipt…
Section 837D — Transfer of rights to payment
Transfer of rights to payment 837D 1 This section applies if— a the company or its liquidator transfers for value to another person the right to receive a sum arising from the deposit-taking trade,…