SolvedCrossheading Charge where power to enjoy income
From legislation.gov.uk
Contents
- Section 720 Charge to tax on income treated as arising under section 721
- Section 720A Transfers by closely-held companies
- Section 721 Individuals with power to enjoy income as a result of relevant transactions
- Section 721A Meaning of “protected foreign-source income” in section 721
- Section 721B Section 721A: tainting
- Section 722 When an individual has power to enjoy income of person abroad
- Section 723 The enjoyment conditions
- Section 724 Special rules where benefit provided out of income of person abroad
- Section 725 Reduction in amount charged where controlled foreign company involved
- Section 725A Recovery of tax paid as a result of section 721
- Section 726 Qualifying new residents and remittance-basis users: “foreign” deemed income