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Legislation
Income Tax Act 2007

Chapter 2Transfer of assets abroad Transfer of assets abroad

  • Crossheading Charge where power to enjoy income
  • Crossheading Charge where capital sums received
  • Crossheading Charge where benefit received
  • Crossheading Transitional provision about protected foreign-source income and transitionally protected income
  • Crossheading Exemptions: no tax avoidance purpose or genuine commercial transaction
  • Crossheading Value of certain benefits
  • Crossheading General
  • Crossheading Supplementary
  1. Part 13 Tax avoidance
  2. Chapter 2Transfer of assets abroad Transfer of assets abroad

Chapter 2Transfer of assets abroad Transfer of assets abroad

From legislation.gov.uk

Contents

  1. Crossheading Charge where power to enjoy income
  2. Crossheading Charge where capital sums received
  3. Crossheading Charge where benefit received
  4. Crossheading Transitional provision about protected foreign-source income and transitionally protected income
  5. Crossheading Exemptions: no tax avoidance purpose or genuine commercial transaction
  6. Crossheading Value of certain benefits
  7. Crossheading General
  8. Crossheading Supplementary
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