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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on offshore receipts in respect of intangible property

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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

Income Tax (Trading and Other Income) Act 2005
Charge to tax on offshore receipts in respect of intangible property

Section 608C | Person liable for tax under section 608A

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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