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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

Chapter 11 · Overseas property income
Income charged

Section 359 | Income charged

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed