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Legislation

Income Tax Act 2007

Crossheading Charge where power to enjoy income

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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

Income Tax Act 2007
Charge where power to enjoy income

Section 721A | Meaning of “protected foreign-source income” in section 721

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 721A omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 30, 70(1)

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