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Legislation

Income Tax Act 2007

Crossheading Excluded transferors and transferees

Find in this level

Section 638 Excluded persons: disregard of certain payments and transfers
Section 639 Small holdings: individuals
Section 640 Small holdings: personal representatives
Section 641 Small holdings: trustees of a disabled person's trusts
Section 642 Traders
Section 643 Non-residents
Section 644 Individuals to whom the remittance basis applies
Section 645 Charitable trusts etc
Section 646 Pension scheme trustees
Section 647 Makers of manufactured payments

Income Tax Act 2007
Excluded transferors and transferees

Section 644 | Individuals to whom the remittance basis applies

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 644 omitted (21.7.2008 with effect in accordance with Sch. 7 para. 160 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 158

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