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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 11 Overseas property income

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Section 357 Charge to tax on overseas property income
Section 358 Meaning of “overseas property income”
Section 359 Income charged
Section 360 Person liable

Part 3 Property income
Chapter 11 Overseas property income

Chapter 11 Overseas property income

From legislation.gov.uk

Contents

Section 357 Charge to tax on overseas property income
Section 358 Meaning of “overseas property income”
Section 359 Income charged
Section 360 Person liable