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

Section 608D | Meaning of residence

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed