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Legislation

Income Tax Act 2007

Crossheading Charge where capital sums received

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Section 727 Charge to tax on income treated as arising under section 728
Section 727A Transfers by closely-held companies
Section 728 Individuals receiving capital sums as a result of relevant transactions
Section 729 The capital receipt conditions
Section 729A Meaning of “protected foreign-source income” in section 728
Section 729B Recovery of tax paid as a result of section 728
Section 730 Qualifying new residents and remittance-basis users: “foreign” deemed income

Charge where capital sums received
Meaning of “protected foreign-source income” in section 728

Section 729A | Meaning of “protected foreign-source income” in section 728

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed