INTM602320 | Transfer of assets abroad: Other general provisions: Introduction

This part of the manual covers a number of general provisions that apply in relation to the transfer of assets legislation.

INTM602360 explains the provisions that seek to ensure there is no duplication of charges in circumstances where there might be a number of individuals who could be chargeable to income tax in relation to the same income, or where there is potential for charging an individual twice in respect of the same income.

INTM602480 explores the concept and circumstances where a just and reasonable apportionment applies.

INTM602500 looks at the rate of tax applicable to amounts charged under the income charge and how tax is charged where the underlying income of the person abroad is dividend income.

INTM602520 gives details of the deductions and reliefs available in calculating the liability to income tax under the income charge.

INTM602540 gives details of when double taxation relief may be available in relation to the income charge.