Crossheading Charge where capital sums received
From legislation.gov.uk
Contents
- Section 727 Charge to tax on income treated as arising under section 728
- Section 727A Transfers by closely-held companies
- Section 728 Individuals receiving capital sums as a result of relevant transactions
- Section 729 The capital receipt conditions
- Section 729A Meaning of “protected foreign-source income” in section 728
- Section 729B Recovery of tax paid as a result of section 728
- Section 730 Qualifying new residents and remittance-basis users: “foreign” deemed income