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Legislation

Income Tax Act 2007

Crossheading Excluded transferors and transferees

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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

Excluded transferors and transferees
Individuals to whom the remittance basis applies

Section 644 | Individuals to whom the remittance basis applies

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed