SolvedCrossheading Charge to tax on offshore receipts in respect of intangible property
From legislation.gov.uk
Contents
- Section 608A Charge to tax on UK-derived amounts
- Section 608B Income charged under section 608A
- Section 608C Person liable for tax under section 608A
- Section 608D Meaning of residence
- Section 608E Meaning of “full treaty territory”
- Section 608F Meaning of “UK-derived amount” and “UK sales”
- Section 608G Section 608F: apportionment of amounts
- Section 608GA Section 608F: disregard for third party sales where intangible property makes insignificant contribution
- Section 608H Meaning of “intangible property”
- Section 608I Application of Chapter to certain partnerships