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Legislation
Income Tax Act 2007

Crossheading Charge on sale of occupation income

  • Section 776 Charge to tax on sale of occupation income
  • Section 777 Conditions for sections 778 and 779 to apply
  • Section 778 Income arising where capital amount other than derivative property or right obtained
  • Section 779 Income arising where derivative property or right obtained
  1. Chapter 4 Sales of occupation income
  2. Crossheading Charge on sale of occupation income

Crossheading Charge on sale of occupation income

From legislation.gov.uk

Contents

  1. Section 776 Charge to tax on sale of occupation income
  2. Section 777 Conditions for sections 778 and 779 to apply
  3. Section 778 Income arising where capital amount other than derivative property or right obtained
  4. Section 779 Income arising where derivative property or right obtained
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