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Legislation

Income Tax Act 2007

Crossheading Limit for non-UK resident companies

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Section 815 Limit on liability to income tax of non-UK resident companies
Section 816 Meaning of “disregarded company income”

Chapter 1 Limits on liability to income tax of non-UK residents
Crossheading Limit for non-UK resident companies

Crossheading Limit for non-UK resident companies

From legislation.gov.uk

Contents

Section 815 Limit on liability to income tax of non-UK resident companies
Section 816 Meaning of “disregarded company income”